Court Rules Professional Services as Export, Eligible for ITC Refund Under IGST Act Section 2(6.

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....Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the services in the present case is admittedly outside India and the professional services rendered by the petitioner would fall within the scope of definition of export of services under Section 2(6) of the IGST Act. - HC....