Independent Design Services Qualify as Zero-Rated Export, Entitling Firm to Full Input Tax Credit Refund with Statutory Interest
Case-Laws
GST
HC ruled that the petitioner, providing design and engineering services to foreign recipients on a principal-to-principal basis, does not constitute an agency relationship. The court determined that the petitioner is an independent entity supplying services directly to its foreign counterparts, thereby qualifying as zero-rated supplies under Sect
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