Contractual Services Qualify as Export, Affirming Independent Contractor Status and ITC Refund Eligibility Under IGST Act
Case-Laws
GST
HC analyzed the classification of services under IGST Act, determining the petitioner's activities do not constitute intermediary services. The court found the service provider operates as an independent contractor, rendering services on its own account, not as an agent. Based on contractual analysis and precedent, the court held the services qualify as
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