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

Case Laws GST

September 14, 2023

Rejection of Refund of IGST - Export of services - intermediary or not - distinct person - Although, it is mentioned that the petitioner is an intermediary but there is no ground whatsoever for holding the said view. The terms of the Agreement are unambiguous. The petitioner has provided services on principal-to-principal basis. - Refund allowed - HC

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

Case Laws GST

September 14, 2023

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