Applicant's Service Classified as Export Under IGST Act, 2017; Refund of Unutilized Input Tax Credit Denied.

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....Levy of IGST - Job-work - Exports - Since the place of supply of service is outside India, condition (iii) u/s 2(6) of the IGST Act, 2017 is also fulfilled. Hence the service provided by the applicant falls within the definition of export of service - However, not entitled to refund the unutilized input tax credit.....