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Dated: 12.11.2022

Important GST Refunds matter Order on “Intermediary”- Punjab & Haryana High Court

The Punjab and Haryana High Court has held that the Genpact India cannot be treated as an “intermediary” and therefore allowed a refund of Rs.26,34,61,625/- in favor of the Company.

It was in the case of M/s Genpact India Private Limited that the court held that GST authorities had inappropriately blocked the GST refund to the petitioner. The petitioner challenged an order of the GST department wherein it has been held that the services provided by the petitioner are in the nature of “Intermediary Services” as per Section 2 (13) of the IGST Act and do not qualify as “export of services” in terms of Section 2 (6) of the Act and thereby rejecting the refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of Integrated Goods and Service Tax.

Allowing relief to the assessee, the Court held that the services provided by the petitioner are in the nature of “Intermediary Services” as per Section 2 (13) of the IGST Act and do not qualify as “export of services” in terms of Section 2 (6) of the Act and thereby rejected the refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST.

Source: Punjab & Haryana High Court

Download Order Copy here:

Genpact India Pvt Ltd-Final Order Copy

Some of Our Major/Reputed Clients:

1. Winomechanic Pvt Ltd, Chennai
2. LSML Pvt Ltd, Chennai
3. Sun Pharmaceutical Limited, Mumbai
4. Liberty Shoes Limited, Karnal
5. Guangzhou Xiongli Battery Co, Ltd, China
6. Shanutec Shanghai Electronic Technology Co, Ltd, China
7. Audiophile India Pvt Ltd, Delhi
8. Viralcurry Digital Pvt Ltd, Delhi
9. The Plume Cosmetics, Delhi
10. Emami Limited, Kolkata
11. Leitner Group Europe

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services. We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

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