#igst section 13

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Refund of ITC allowed as professional services rendered by Indian branch of EY were held to be export of services and not intermediary functions, since the branch supplied services on its own account and did not arrange or facilitate third-party supplies

Case Summary: M/s Ernst & Young Limited v. Additional Commissioner, CGST Appeals-II, Delhi Delhi High Court | W.P.(C) 8600/2022 | Judgment dated 23.03.2023Category: Refund – Export of Services – Intermediary vs Own-Account Service ProviderRelevant Provisions: IGST Act: Sections 2(6) (Export of services), 2(13) (Intermediary), 13(2) (Place of supply – general rule), 13(8)(b) (Intermediary POS…

Refund of ITC allowed as professional services rendered by Indian branch of EY were held to be export of services and not intermediary functions, since the branch supplied services on its own account and did not arrange or facilitate third-party supplies

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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.