https://www.taxtmi.com/article/detailed?id=10479 When services qualify as exports under Place of Supply rules, GST does not apply and accumulated Input Tax Credit may be refundable. The core issue is whether contractual allocation of tax-inclusive production costs or post hoc deductions show that the incidence of tax was passed to the foreign recipient. Absent persuasive proof that the economic burden was shifted, the mere agreement or accounting entries do not establish passage of incidence and therefore do not automatically preclude an ITC refund on exported services. en-us Thu, 23 Jun 2022 09:26:02 +0530 Thu, 23 Jun 2022 09:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10479 When services qualify as exports under Place of Supply rules, GST does not apply and accumulated Input Tax Credit may be refundable. The core issue is whether contractual allocation of tax-inclusive production costs or post hoc deductions show that the incidence of tax was passed to the foreign recipient. Absent persuasive proof that the economic burden was shifted, the mere agreement or accounting entries do not establish passage of incidence and therefore do not automatically preclude an ITC refund on exported services. Articles Goods and Services Tax - GST Thu, 23 Jun 2022 09:26:02 +0530 https://www.taxtmi.com/article/detailed?id=10479