Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed

Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowedCase-LawsGSTHC held that the petitioner, an Indian company, rendered software consultancy and related services to its overseas parent on its o

Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed
Case-Laws
GST
HC held that the petitioner, an Indian company, rendered software consultancy and related services to its overseas parent on its own account and not as an “intermediary” under the IGST Act. On a conjoint reading of the service agreement, the petitioner's role was found to be that of an independent service provider, not an agent or broker arranging or facilitati

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