{"id":74797,"date":"2026-01-13T12:13:16","date_gmt":"2026-01-13T06:43:16","guid":{"rendered":""},"modified":"2026-01-13T12:13:16","modified_gmt":"2026-01-13T06:43:16","slug":"whether-cross-border-supplies-qualified-as-export-of-services-and-petitioner-was-an-intermediary-orders-set-aside-and-remanded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74797","title":{"rendered":"Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded"},"content":{"rendered":"<p>Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded<br \/>Case-Laws<br \/>GST<br \/>Whether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was an &#8220;intermediary&#8221; under Section 13(2)\/place of supply under Section 13(8)(b) was the dominant issue. The court held the authorities failed to make requisite findings on (a) existence of a third party intermeddling in transactions, (<\/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=96003\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remandedCase-LawsGSTWhether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was<\/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-74797","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74797","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=74797"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74797\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}