Intermediary services or not - Export of services - Denial of ...

High Court Rules Petitioner Provides Principal Services, Not Intermediary; Grants Refund for Unutilized Input Tax Credit.

September 5, 2023

Case Laws GST HC

Intermediary services or not - Export of services - Denial of refund of unutilized input tax credit - zero rated supplies - In the present case, although the agreement does use the word ‘agent’ but is clear that the petitioner is not acting as an agent for procurement of services for the service recipient. It is, in fact, providing the principal service of “Bookkeeping, Payroll, and accounts, through the use of cloud technology”. - Refund allowed - HC

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Intermediary services or not - Export of services - Denial of ...

High Court Rules Petitioner Provides Principal Services, Not Intermediary; Grants Refund for Unutilized Input Tax Credit.

September 5, 2023

Case Laws GST HC

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