CBIC’s clarification on supply of Information Technology enabled Services (ITeS) to overseas entities

CBIC issues clarification on issues related to supply of Information Technology enabled Services (ITeS services) such as call center, business process outsourcing services, etc. and Intermediaries to overseas entities under GST law; Explains that, ITeS services though not defined under the GST law, have been defined under the sub-rule (e) of rule 10 TA of the Income-tax Rules, 1962 which pertains to Safe Harbour Rules for international transactions; Clarifies that, where the ...