Is GST refund on Export of Service is taxable ?

Is GST refund on Export of Service is taxable under income tax act? please provide applicable reference.
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Quick Summary
This discussion explores whether GST refunds received for exported services are considered taxable income under the Income Tax Act. The prevailing view suggests that such refunds would indeed be added to business income and therefore subject to income tax, provided the business itself is taxable.

Yes ,in my view the refund of GST will be added in income so it will be taxable if the income of business is taxable 

Yes ,in my view the refund of GST will be added in income so it will be taxable if the income of business is taxable 

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