CBIC issues clarification on doubts related to supply of Information Technology enabled Services (ITeS services)
Circular No. 107/26/2019-GST In view of the difficulties being faced by the trade and industry and to ensure uniformity in the implementation of the provisions of the law across field formations, CBIC has issued clarifications on doubts related to treatment of ITeS suppliers as intermediaries or otherwise. [The ITeS or back end services mentioned in […]