Circular No. 107/26/2019-GST issued by India’s Central Board of Indirect taxes and Customs (CBIC) on 18 July 2019 clarifies various issues raised by businesses related to the goods and services tax (GST) position in respect of the supply of information technology-enabled services (ITeS services) to overseas entities. The circular also clarifies when ITeS services may qualify as exports of services for GST purposes, subject to fulfilling the necessary conditions.
Source: Deloitte
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