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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Rejection of refund for input tax credit (ITC) - export of ...

GST

March 25, 2023

Rejection of refund for input tax credit (ITC) - export of services - There is no dispute that the recipient of Services – that is EY Entities – are located outside India. Thus, indisputably, the Services provided by the petitioner would fall within the scope of the definition of the term ‘export of service’ under Section 2(6) of the IGST Act. - HC

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