GST - Highlights / Catch Notes
GST - Rejection of Refund of IGST - Export of services - intermediary or...
Rejection of Refund of IGST - Export of services - intermediary or not - distinct person - Although, it is mentioned that the petitioner is an intermediary but there is no ground whatsoever for holding the said view. The terms of the Agreement are unambiguous. The petitioner has provided services on principal-to-principal basis. - Refund allowed - HC