{"id":74533,"date":"2025-12-05T08:12:38","date_gmt":"2025-12-05T02:42:38","guid":{"rendered":""},"modified":"2025-12-05T08:12:38","modified_gmt":"2025-12-05T02:42:38","slug":"software-consultancy-to-overseas-parent-held-export-of-services-zero-rated-under-section-16-igst-refund-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74533","title":{"rendered":"Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed"},"content":{"rendered":"<p>Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;intermediary&#8221; under the IGST Act. On a conjoint reading of the service agreement, the petitioner&#39;s role was found to be that of an independent service provider, not an agent or broker arranging or facilitati<\/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=94796\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74533","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74533","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=74533"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74533\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}