{"id":71538,"date":"2025-05-10T08:36:36","date_gmt":"2025-05-10T03:06:36","guid":{"rendered":""},"modified":"2025-05-10T08:36:36","modified_gmt":"2025-05-10T03:06:36","slug":"intermediary-status-clarified-igst-refund-claim-upheld-under-section-13-8-and-existing-precedents","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71538","title":{"rendered":"Intermediary Status Clarified: IGST Refund Claim Upheld Under Section 13(8) and Existing Precedents"},"content":{"rendered":"<p>Intermediary Status Clarified: IGST Refund Claim Upheld Under Section 13(8) and Existing Precedents<br \/>Case-Laws<br \/>GST<br \/>HC determined that the petitioner is not an &#8220;intermediary&#8221; under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order that had attained finality and CBIC Circular clarifying service tax and GST intermediary provisions, the court found no basis to differentiate the petitioner&#39;s case. The court remanded the matter to the adjudicating authority to proce<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88275\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Intermediary Status Clarified: IGST Refund Claim Upheld Under Section 13(8) and Existing PrecedentsCase-LawsGSTHC determined that the petitioner is not an &#8220;intermediary&#8221; under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71538","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71538"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71538\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}