Independent Service Provider Wins GST Refund Claim, Export Services Exempted Under Section 54 CGST Act

Independent Service Provider Wins GST Refund Claim, Export Services Exempted Under Section 54 CGST ActCase-LawsGSTHC determined that the petitioner is an independent service provider, not an intermediary under IGST Act. Services rendered to overseas recip

Independent Service Provider Wins GST Refund Claim, Export Services Exempted Under Section 54 CGST Act
Case-Laws
GST
HC determined that the petitioner is an independent service provider, not an intermediary under IGST Act. Services rendered to overseas recipients constitute export of services exempt from GST liability. The court quashed the appellate authority's order dated 01.09.2023, restored the original order dated 28.07.2022 granting refund for April and May 2022, and held that ref

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