https://www.taxtmi.com/caselaws?id=787319 The text raises whether the definition of export of services and zero rated supply conditioned on receipt of consideration in convertible foreign exchange must be harmonised with the territorial scope of services under the central GST law when services to a non-resident are provided without foreign exchange receipt; the interpretive question is admitted for consideration and respondents have been directed to answer, with the petitioner's refund claim to be considered subsequently and the matter listed for further hearing. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 02 Mar 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787319 The text raises whether the definition of export of services and zero rated supply conditioned on receipt of consideration in convertible foreign exchange must be harmonised with the territorial scope of services under the central GST law when services to a non-resident are provided without foreign exchange receipt; the interpretive question is admitted for consideration and respondents have been directed to answer, with the petitioner's refund claim to be considered subsequently and the matter listed for further hearing. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787319