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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Refund of ITC denied - intermediary services - Export of ...

GST

August 22, 2023

Refund of ITC denied - intermediary services - Export of services or not - There is no allegation that the petitioner has rendered any service to an individual. Plainly, the Adjudicating Authority has misunderstood the nature of services covered u/s 13(3)(b) the IGST Act. These are essentially in the nature of personal services which require the physical presence of the service recipient.- the services are advisory services relating to investments in India. - Refund allowed - HC

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