Services held to be exports, not intermediaries under Section 2(13) IGST Act; place of supply outside taxable territory

Services held to be exports, not intermediaries under Section 2(13) IGST Act; place of supply outside taxable territoryCase-LawsGSTThe HC allowed the petition, holding that the impugned services qualify as exports rather than intermediary supplies for GST

Services held to be exports, not intermediaries under Section 2(13) IGST Act; place of supply outside taxable territory
Case-Laws
GST
The HC allowed the petition, holding that the impugned services qualify as exports rather than intermediary supplies for GST purposes. The court concluded the petitioner performed services directly for a single overseas contracting party under a specific contractual arrangement, and absent a tripartite relationship the statutory definition of “intermediar

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