Services Rendered Abroad Amounts to Export Of Services, No GST Applicable
Case: Jar Productions Private Limited Versus The Union of India & Ors.
Coram: Justice S.V. Gangapurwala and Justice M.G. Sewlikar
Case No.: Writ Petition No. 1143 Of 2021
Court Observation: “When services are rendered abroad, CGST will not apply. In the case at hand, also, the petitioner has rendered services to the ASCL abroad, i.e., in the U.K. Therefore, GST does not apply to the services rendered abroad as they amount to the export of services. In addition to that the respondent could not establish that the incident of tax has been passed on to the recipient ASCL located in London. Thus, both the Adjudicating Authority and the Appellate Authority committed error in rejecting the refund of GST of the petitioner,”
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