Exported group support services and accumulated ITC refund dispute: “intermediary services” label rejected; refund denial quashed u/s16
Case-Laws
GST
Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as “intermediary services.” On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent,
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