https://www.taxtmi.com/highlights?id=48043 Levy of IGST - Job-work - Exports - Since the place of supply of service is outside India, condition (iii) u/s 2(6) of the IGST Act, 2017 is also fulfilled. Hence the service provided by the applicant falls within the definition of export of service - However, not entitled to refund the unutilized input tax credit. en-us Thu, 18 Jul 2019 16:34:50 +0530 Thu, 18 Jul 2019 16:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48043 Levy of IGST - Job-work - Exports - Since the place of supply of service is outside India, condition (iii) u/s 2(6) of the IGST Act, 2017 is also fulfilled. Hence the service provided by the applicant falls within the definition of export of service - However, not entitled to refund the unutilized input tax credit. Highlights GST Thu, 18 Jul 2019 16:34:50 +0530 https://www.taxtmi.com/highlights?id=48043