{"id":74729,"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":"electricity-supplied-to-intermediary-for-onward-export-treated-as-domestic-sale-so-no-zero-rated-igst-refund","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74729","title":{"rendered":"Electricity supplied to intermediary for onward export: treated as domestic sale, so no zero-rated IGST refund"},"content":{"rendered":"<p>Electricity supplied to intermediary for onward export: treated as domestic sale, so no zero-rated IGST refund<br \/>Case-Laws<br \/>GST<br \/>Whether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as &#8220;export of goods&#8221; (zero-rated) for IGST refund was decided by construing Article 286(1)(b) and Sections 2(5) and 16 of the IGST Act. Since the petitioner had no privity of contract with the foreign buyer and title passed at the domestic delivery point fr<\/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=95662\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electricity supplied to intermediary for onward export: treated as domestic sale, so no zero-rated IGST refundCase-LawsGSTWhether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as &#8220;export of goods&#8221; (ze<\/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-74729","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74729","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=74729"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74729\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}