The Hon'ble Bombay High Court has held that GST does not apply to the Services rendered abroad as they amount to export of Services.
- Category: Article
- Date: 27-06-2022
The
division bench comprising of Justice S.V.Gangapurwala and Justice M.G.Sewlikar
has allowed the GST refund to the petitioner/ assessee as the Department has
failed to establish that the Incidence of Tax was passed on the overseas client
amounted to unjust enrichment.