https://www.taxtmi.com/caselaws?id=784328 Whether exported services were "intermediary services" under the IGST Act so as to deny refund of accumulated unutilized ITC. On construing the service agreement with the foreign parent and considering prior refund sanctions under pre- and post-GST regimes and binding HC precedents, the HC held the petitioner acted on a principal-to-principal basis and did not arrange or facilitate supplies for another as an intermediary. Consequently, the supplies remained zero-rated under s.16 of the IGST Act, and denial of refund on the intermediary ground was unsustainable; the impugned order-in-original and computation sheet were quashed to that extent, and the petition was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784328 Whether exported services were "intermediary services" under the IGST Act so as to deny refund of accumulated unutilized ITC. On construing the service agreement with the foreign parent and considering prior refund sanctions under pre- and post-GST regimes and binding HC precedents, the HC held the petitioner acted on a principal-to-principal basis and did not arrange or facilitate supplies for another as an intermediary. Consequently, the supplies remained zero-rated under s.16 of the IGST Act, and denial of refund on the intermediary ground was unsustainable; the impugned order-in-original and computation sheet were quashed to that extent, and the petition was allowed. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784328