HC held that the petitioner, an Indian company, rendered...

HC held that the petitioner, an Indian company, rendered software consultancy and related services to its overseas parent on its own account and not as an "intermediary" under the IGST Act. On a conjoint reading of the service agreement, the petitioner's role was found to be that of an independent service provider, not an agent or broker arranging or facilitating supplies of another. Consequently, the services qualified as "export of services" and "zero rated supply" under Section 16 of the IGST Act. The impugned orders denying classification as export and rejecting refund of unutilised ITC were quashed, and respondents were directed to process refund claims within limitation.