https://www.taxtmi.com/caselaws?id=764521 Gujarat HC held that the petitioner's activities amounted to export of services, not intermediary services, because it provided advisory and facilitation services on its own account and earned an 8% markup. The court found the petitioner to be an independent Indian entity, not merely an agent or broker for the foreign parent, and directed respondents to treat the services as exports and process the refund claim under the IGST/CGST scheme, noting the refunds were filed within limitation. Petition allowed. en-us Thu, 02 Jan 2025 00:00:00 +0530 Fri, 10 Oct 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764521 Gujarat HC held that the petitioner's activities amounted to export of services, not intermediary services, because it provided advisory and facilitation services on its own account and earned an 8% markup. The court found the petitioner to be an independent Indian entity, not merely an agent or broker for the foreign parent, and directed respondents to treat the services as exports and process the refund claim under the IGST/CGST scheme, noting the refunds were filed within limitation. Petition allowed. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764521