Refund Allowed as IT Services Treated as Export u/ss 2(6) and 13(2) IGST Act

Refund Allowed as IT Services Treated as Export u/ss 2(6) and 13(2) IGST ActCase-LawsGSTHC held that services supplied by petitioner to a foreign entity constitute “export of services” under Section 2(6) IGST Act, as consideration was received in converti

Refund Allowed as IT Services Treated as Export u/ss 2(6) and 13(2) IGST Act
Case-Laws
GST
HC held that services supplied by petitioner to a foreign entity constitute “export of services” under Section 2(6) IGST Act, as consideration was received in convertible foreign exchange and supplier and recipient are separate legal entities, not mere establishments of distinct persons. Applying the principle of substance over form, the Court held that the nature of services and contractual terms do not make petitioner an “intermediary” and the place of supply is outside India under Section 13(2) IGST Act. Notification No. 04/2019-Integrated Tax was found inapplicable, being confined to pharmaceutical R&D, unlike petitioner's activities. The refund rejection order and show cause notices were quashed, and petitioner's claim for refund of unutilized ITC was allowed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =