Circular No.107/26/2019 GST dated 18.7.19. clarification on issues related tosupply of Information Technology enabled Services(hereinafter referred to as “ITeS services”) such as call center, business process outsourcing services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be“export of services” or otherwise This circular stands withdrawn vide Cir.No.127/46/19 GSTdt.4.12.19

Link