https://www.taxtmi.com/caselaws?id=442285 The HC held that the petitioner's provision of satellite-derived 3D model services to a foreign entity qualified as export of services under Section 2(6) of the IGST Act. The services were not classified as online information and database access or retrieval services under Section 2(17). The place of supply was correctly determined to be outside India, and payment was received in convertible foreign exchange. The appellate authority erred in deeming the place of supply as within the taxable territory under Section 13. The petition was allowed, affirming the petitioner's entitlement to refund of unutilized ITC accumulated on export of services. en-us Thu, 24 Aug 2023 00:00:00 +0530 Wed, 30 Jul 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442285 The HC held that the petitioner's provision of satellite-derived 3D model services to a foreign entity qualified as export of services under Section 2(6) of the IGST Act. The services were not classified as online information and database access or retrieval services under Section 2(17). The place of supply was correctly determined to be outside India, and payment was received in convertible foreign exchange. The appellate authority erred in deeming the place of supply as within the taxable territory under Section 13. The petition was allowed, affirming the petitioner's entitlement to refund of unutilized ITC accumulated on export of services. Case-Laws GST Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442285