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Goods and Service TaxArticle·23 July 2025

When Export Not An Export

By J the App

Executive Summary

The saga of Intermediaries. When it is an export but not an export. It is by and large expected that GST Council meeting outcome may recommend the treatment of intermediary services as zero-rated exports by amending Section 13(8)(b) so refund claims are allowed and at the same time to reduce frivolous litigation as to what construes a intermediary or otherwise. In the meanwhile, J the App by JustIDT explores the contours of the issue involved.

GST and Intermediary Services: When Is Export Not Export?

It is by and large expected that GST C...

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