{"id":74718,"date":"2026-01-02T07:51:52","date_gmt":"2026-01-02T02:21:52","guid":{"rendered":""},"modified":"2026-01-02T07:51:52","modified_gmt":"2026-01-02T02:21:52","slug":"exported-group-support-services-and-accumulated-itc-refund-dispute-intermediary-services-label-rejected-refund-denial-quashed-u-s16","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74718","title":{"rendered":"Exported group support services and accumulated ITC refund dispute: &#8220;intermediary services&#8221; label rejected; refund denial quashed u\/s16"},"content":{"rendered":"<p>Exported group support services and accumulated ITC refund dispute: &#8220;intermediary services&#8221; label rejected; refund denial quashed u\/s16<br \/>Case-Laws<br \/>GST<br \/>Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner&#39;s zero-rated supplies under s.16 IGST Act as &#8220;intermediary services.&#8221; 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, <\/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=95651\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Exported group support services and accumulated ITC refund dispute: &#8220;intermediary services&#8221; label rejected; refund denial quashed u\/s16Case-LawsGSTRefund of accumulated unutilized ITC on export of services was rejected by treating the petitioner&#8217;s zero-ra<\/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-74718","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74718","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=74718"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74718\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}