https://www.taxtmi.com/caselaws?id=422196 A refund claim for market research services was examined on whether the services qualified as export of services under Section 2(6)(iii) of the Integrated Goods and Services Tax Act, 2017, including whether the provider functioned as an intermediary. The Delhi HC did not decide the merits at this stage and issued notice in the writ petition, directing the filing of a counter-affidavit and rejoinder. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422196 A refund claim for market research services was examined on whether the services qualified as export of services under Section 2(6)(iii) of the Integrated Goods and Services Tax Act, 2017, including whether the provider functioned as an intermediary. The Delhi HC did not decide the merits at this stage and issued notice in the writ petition, directing the filing of a counter-affidavit and rejoinder. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422196