Independent Design Services Qualify as Zero-Rated Export, Entitling Firm to Full Input Tax Credit Refund with Statutory Interest

Independent Design Services Qualify as Zero-Rated Export, Entitling Firm to Full Input Tax Credit Refund with Statutory InterestCase-LawsGSTHC ruled that the petitioner, providing design and engineering services to foreign recipients on a principal-to-pri

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 Section 2(6) of IGST Act. Consequently, the petitioner is entitled to refund of unutilized Input Tax Credit relating to export services, including statutory interest under Section 56 of CGST Act. The petition was allowed, mandating the tax authorities to process the refund claim.
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