Delhi High Court Ruling: GST Refund on Market Research Services Allowed

Ohmi Industries Asia Private Limited Vs Assistant Commissioner (Delhi High Court) Introduction: In a significant ruling, the Delhi High Court in the case of Ohmi Industries Asia Private Limited vs Assistant Commissioner has allowed GST refunds on market research services. The case questioned the denial of integrated tax refund on the grounds of the petitioner being considered an intermediary. Analysis: Ohmi Industries Asia, providing services to its affiliated entity, OHMI Industries Ltd., Japan, sought a refund of the integrated tax on zero-rated supply. The tax was linked to two separate agr...