GST Not Applicable on Services Rendered Abroad as it Amounts to Export of Services: Bombay HC

The Bombay High Court ruled that GST doesn’t apply to services rendered abroad as it amounts to the export of services. The Bench of Justices SV Gangapurwala and MG Sewlikar allowed the GST refund to the petitioners as the department failed to establish the incidence of the tax was passed to the client amounts to

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