https://www.taxtmi.com/caselaws?id=449970 The Madras HC allowed a refund claim for export of services under zero-rated supply provisions. The petitioner provided online services to overseas customers with payments routed through PayPal intermediary, which received amounts in convertible foreign exchange and credited Indian currency to petitioner's account after conversion. The court held that receipt of payment through an authorized intermediary qualifies as payment received by the client, and mere routing through intermediary receiving in Indian currency does not disqualify export service classification under Section 2(6) of IGST Act, 2017. The Additional Commissioner's order denying refund was set aside, with the court concluding petitioner was entitled to input tax refund on exported services. en-us Fri, 16 Feb 2024 00:00:00 +0530 Tue, 26 Nov 2024 13:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449970 The Madras HC allowed a refund claim for export of services under zero-rated supply provisions. The petitioner provided online services to overseas customers with payments routed through PayPal intermediary, which received amounts in convertible foreign exchange and credited Indian currency to petitioner's account after conversion. The court held that receipt of payment through an authorized intermediary qualifies as payment received by the client, and mere routing through intermediary receiving in Indian currency does not disqualify export service classification under Section 2(6) of IGST Act, 2017. The Additional Commissioner's order denying refund was set aside, with the court concluding petitioner was entitled to input tax refund on exported services. Case-Laws GST Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449970