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Export of software services

15 February 2021

sir,
if export of services on account of principal to principal basis i.e parent company [ Mumbai to Singapore] then those ITC utilised under services can apply for Refund under export of services without payment of tax.
please guide me

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5 Replies

APURBA CHATTERJEE (QUALIFIED CHARTERED ACCOUNTANT) (604 Points)
Replied 15 February 2021

It cannot be said that the appellant has provided intermediary service due to providing of services on principal to principal basis. So refund is eligible.

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CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 16 February 2021

If both are distinct person then it is export otherwise it is not.

Shailesh mulam (48 Points)
Replied 16 February 2021

Thanks sir 🙏🙏🙏🙏

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MR GST CONSULTANCY (74 Points)
Replied 16 February 2021

Dear shailesh,

if you want refund for export of services 5 conditions needs to be satisfied
1) supplier of service located in india
2) recipient of service located outside india
3) place of supply of service must be outside india
4)payment should be received in convertible foreign exchange
5) There should not be a mere establishment of distinct person
you failed 5th condition so refund is not eligible
contact: mrgstconsultancy @ gmail.com for queries