Central Board of Indirect Taxes and Customs (CBIC) has issued a Circular No. 107/46/2019-GST in order to withdraw ab-initio, the Circular No 107/26/2019-GST dated 18th July, 2019 which was issued earlier to clarify doubts relating to the supply of IT-enabled services such as call center, BPO and Intermediaries services provided by Indian suppliers to overseas entities under various scenarios and whether the same would qualify as an “intermediary” or not in terms of Section 2(13) of the IGST Act,2017 in order to avail the benefit of export services.
Source: Central Board of Indirect Taxes & Customs
