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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Refund of unutilized ITC accumulated - Place / location of ...

GST

August 28, 2023

Refund of unutilized ITC accumulated - Place / location of supply - Export of services or not - OIDAR - supply of service was to be made to M/s. Emirates Defence Industries Co. which was not located in India. Also the place of supply of service was agreed to be outside India, as also the payment of such services was being received by the petitioner/supplier of service in convertible foreign exchange - Benefit of Zero rated supply allowed - Refund to be granted - HC

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