#advisory services.

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Refund of ITC allowed as advisory support services to foreign parent were held to be export of services, not intermediary services, and place of supply remained outside India under Section 13(2) IGST Act.

CASE SUMMARY M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. v. Assistant Commissioner, CGST Division & Ors.Delhi High CourtW.P.(C) 14427/2022, W.P.(C) 14461/2022 & W.P.(C) 6014/2023Category: Refund of ITC – Export of Services – Intermediary vs. Advisory Services – Place of SupplyDate of Judgment: 17 August 2023Relevant Provisions: Section 2(6), 2(13), 13(2), 13(3)(b), 13(4),…

Refund of ITC allowed as advisory support services to foreign parent were held to be export of services, not intermediary services, and place of supply remained outside India under Section 13(2) IGST Act.