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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Refund of IGST - Export of services - intermediary - Place of ...


High Court Rules Market Research Services to Japan Qualify as Export; Petitioner Entitled to IGST Refund.

April 12, 2023

Case Laws     GST     HC

Refund of IGST - Export of services - intermediary - Place of supply - the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore, insofar as providing Market Research Services is concerned, the petitioner cannot be held to be an intermediary. - HC

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