Details of refunds denied/ held-up as a result of interpretative issues on concept of “intermediary services” under GST
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Dear Members,

This is in connection with the recent Circular No. 107/26/2019-GST issued by GST Policy Wing, CBIC, Ministry of Finance in relation to classification of Information Technology enabled services (ITeS) Business Process Outsourcing (BPO) services as “intermediary services”.

As you are aware, we have already lodged various representations with relevant stakeholders on the issue and will continue our advocacy efforts by seeking an amendment to the Circular. Towards this end, we are in the process of gathering inputs on refund claims filed under the service tax regime/ GST that have been denied or held up as a result of authorities seeking to classify IT enables services/ BPO services as “intermediary services”.

This survey will enable us to collate details of such claims. You are requested to submit your response by August 26, 2019.

Please note that details provided to us shall be consolidated based on the type of activity concerned and needless to say will be on a “no name” basis.

Name: *

Company Name: *

Designation: *

Period for which claim has been denied/held up:

Type of activities for which export status has been claimed:

Type of activities for which export status has been claimed:

Amount (in INR):

Stand taken by the Department:

Any other information: