https://www.taxtmi.com/article/detailed?id=10827 Genpact's BPO and IT services supplied under a subcontracting arrangement were held not to constitute an intermediary under Section 2(13) of the IGST Act because the supplier performed the main services on its own account rather than merely arranging or facilitating a third party's provision; subcontracting alone does not amount to intermediary services, and accordingly the departmental classification as intermediary was quashed and the prior order recognising refund entitlement for unused input tax credit on zero-rated supplies was restored. en-us Wed, 23 Nov 2022 10:42:38 +0530 Wed, 23 Nov 2022 10:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10827 Genpact's BPO and IT services supplied under a subcontracting arrangement were held not to constitute an intermediary under Section 2(13) of the IGST Act because the supplier performed the main services on its own account rather than merely arranging or facilitating a third party's provision; subcontracting alone does not amount to intermediary services, and accordingly the departmental classification as intermediary was quashed and the prior order recognising refund entitlement for unused input tax credit on zero-rated supplies was restored. Articles Goods and Services Tax - GST Wed, 23 Nov 2022 10:42:38 +0530 https://www.taxtmi.com/article/detailed?id=10827