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Search results for: export of services

Punjab and Haryana HC's Order for M/s Fresenius Kabi Oncology Ltd.

PHHC: Providing Innovation Services to a German company is Considered Exporting A Service

The innovation as well as the development services furnished to the German company amount to the export of the services, Punjab and Haryana High Court ruled. The taxpayer does not function in any marketing of the products of Fresenius Kabi Deutschland GmbH Germany (FKDG) nor any product is delivered via FKDG to the same, as […]

Maharashtra AAR's Order for MKE Peripherals India Private Limited

MH AAR: Services Must be Provided Outside India to Qualify as Exports As Per IGST section 2(6)

The Maharashtra Authority for Advance Ruling stated that the place of supply of service towards which the incentive obtained will be outside India to draw the purpose of Export u/s 2(6) of IGST,2017. The appellant would be a GST enrolled individual in Maharashtra and is a reseller of Intel products which they intended via several […]

Karnataka HC's Order in The Case of M/s Excelpoint Systems (India) Pvt. Ltd. vs. Joint Commissioner of Central Tax

Karnataka HC: Marketing & Technical Support to Foreign Parent Qualify as IGST Export, Not a Intermediary

The Karnataka High Court held that marketing and technical support services provided by the taxpayer to its foreign parent are entitled to be treated as an export of services under the IGST Act (Integrated Goods and Services Tax) and do not constitute intermediary services. Justice S.R. Krishna Kumar said that the place of supply of […]

Karnataka HC's Order in The Case of IDP Education India Pvt Ltd vs. The Union Of India

Karnataka HC: Education Services Fall Outside the ‘Intermediary’ Definition; GST Refund Allowed

The Karnataka High Court has annulled a Goods and Services Tax (GST) appellate order issued against an education services company, directing the tax authorities to process a refund exceeding Rs 3.91 crore, which includes applicable interest. The court determined that the services provided by the company do not qualify as those of an “intermediary” under […]

New Delhi CESTAT's Order In the Case of M/S.Sannam S-4 Management Services India Pvt. Ltd. vs. The Commissioner of CGST

CESTAT: No Service Tax on Consultancy to Foreign Clients, Not Classified as Intermediary Services

The taxpayer’s consultancy services to the foreign university/foreign group entity do not fall under the category of “intermediary services”, and the taxpayer is qualified for the advantage of “export of services,” New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Bench of Binu Tamta (Judicial Member) and (Technical Member) has said […]

GST Circular No. 242/36/2024

GST Cir 242/36/2024: Place of Supply for Online Services to Unregistered Recipients

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification on the place of supply for online services furnished before the unregistered receiver, addressing the concerns for non-compliance with the obligatory invoicing requirements under the IGST Act, 2017 (IGST Act) and the CGST Rules, 2017 (CGST Rules). It was cited that if the services […]

Mumbai CESTAT's Order in Case of Zodiac Clothing Company Ltd Vs Commissioner of CGST

CESTAT: Goods Exported Before New Notification Were Not Subject to Conditions That Would Deny a Tax Refund

It was cited by the Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) that as the refund claim is for the exports which has been taken place prior to the new notification, the provision to provide the returns as cited in the new notification does not apply and could not get used […]

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