2026-VIL-27-TEL
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SGST High Court Cases

GST - Refund claim under GST on export of services – Petitioner is an India entity engaged in the business of providing taxable services under the category "Information Technology Software Services" which are exported mainly to its associated enterprises located outside India. The petitioner filed GST-RFD-01 along with supporting documents claiming refund on account of services for different periods. The refund sanctioning authority allowed the refund in some periods but rejected the refund in other periods - Whether the petitioner's supplies qualify as "export of services" under Section 2(6) of the IGST Act, 2017 – HELD - The appellate authority and the refund sanctioning authority relied on clause (C) of the agreement between the petitioner and its overseas client which provided that the petitioner may enter into contract with third parties. Merely on this basis, the authorities held that the petitioner is providing "intermediary services" and therefore the place of provision of services is in India, which does not qualify as "export of services" under Section 2(6) of the IGST Act - The authorities failed to record any finding as to the existence of a third party in the transaction or how the supplies made by the petitioner are not between two principals or by the petitioner not on its own account, despite the petitioner submitting all relevant documents. The authorities also failed to analyze the requirements under Section 13(2) defining "intermediary", Section 2(6) defining "export of services" and Section 13 providing for "place of supplier services". The findings of the authorities are cryptic and suffered from non-application of mind to the materials on record - The impugned orders are set aside and matter is remanded to the appellate authority and the refund sanctioning authority to re-examine the issue afresh in light of the relevant provisions and the principles laid down in the CBIC Circular on intermediary services – The petitions are allowed by remand
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