BPO service provided oversea client not an intermediatory service
Last updated: 04 September 2023
Court :
Punjab and Haryana High Court
Brief :
The Hon'ble Punjab and Haryana High Court in Genpact India Pvt. Ltd. v. Principal Commissioner of GST And Cx [C.W.P. No. 14151 of 2021 dated August 09, 2023] set aside the show cause notice and held that assessee was not "intermediary" and therefore, the refund claim of unutilized Input Tax Credit ("ITC") used in making zero rated supplies of services without payment of IGST was allowed.
Citation :
C.W.P. No. 14151 of 2021 dated August 09, 2023
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 225
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani -
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027
CA Arpita Tulsyan
CAclubindia
