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

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Bimal Jain
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