{"id":74739,"date":"2026-01-03T13:53:09","date_gmt":"2026-01-03T08:23:09","guid":{"rendered":""},"modified":"2026-01-03T13:53:09","modified_gmt":"2026-01-03T08:23:09","slug":"marketing-and-technical-support-services-to-foreign-client-under-master-service-agreement-not-intermediary-under-igst-s2-13-refund-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74739","title":{"rendered":"Marketing and technical support services to foreign client under master service agreement: not &#8220;intermediary&#8221; under IGST s2(13); refund allowed"},"content":{"rendered":"<p>Marketing and technical support services to foreign client under master service agreement: not &#8220;intermediary&#8221; under IGST s2(13); refund allowed<br \/>Case-Laws<br \/>GST<br \/>The dominant issue was whether the marketing support and technical support services supplied to a foreign recipient under a master service agreement constituted &#8220;intermediary services&#8221; under section 2(13) of the IGST Act, thereby disentitling the supplier from treating the supply as export and claiming refund of accumulated input t<\/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=95702\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Marketing and technical support services to foreign client under master service agreement: not &#8220;intermediary&#8221; under IGST s2(13); refund allowedCase-LawsGSTThe dominant issue was whether the marketing support and technical support services supplied to a fo<\/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-74739","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74739","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=74739"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74739\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}