ITeS Services will Come under Export or IGST Act – GST Circular No 107/2019

Circular No 107/2019

The circular and clarification revolves around the treatment of Information Technology enabled Services (ITeS services) such as call centre, business process outsourcing services, etc and whether such services shall be treated as an Export, accordingly whether the stated services come under the purview of IGST Act.

Abhishek Sharma

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