High Court Rules Market Research Services to Japan Qualify as Export; Petitioner Entitled to IGST Refund. https://www.taxtmi.com/highlights?id=69191 Refund of IGST - Export of services - intermediary - Place of supply - the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore, insofar as providing Market Research Services is concerned, the petitioner cannot be held to be an intermediary. - HC en-us Wed, 12 Apr 2023 08:24:53 +0530 Wed, 12 Apr 2023 08:24:53 +0530 TaxTMI RSS Generator High Court Rules Market Research Services to Japan Qualify as Export; Petitioner Entitled to IGST Refund. https://www.taxtmi.com/highlights?id=69191 Refund of IGST - Export of services - intermediary - Place of supply - the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore, insofar as providing Market Research Services is concerned, the petitioner cannot be held to be an intermediary. - HC Highlights GST Wed, 12 Apr 2023 08:24:53 +0530 https://www.taxtmi.com/highlights?id=69191