Services rendered by subsidiary of foreign company to its holding is export services

Xilinx India Technology Services Pvt Ltd Vs Special Commissioner Zone Viii & Anr. (Delhi High Court) In a landmark judgment, the Delhi High Court ruled in favor of Xilinx India Technology Services Pvt Ltd, directing the Special Commissioner, Zone VIII, and others to process the refund claim of ₹1.83 Crores under the Integrated Goods & Service Tax (IGST) Act, 2017. This judgment addresses significant issues related to the export of services by Indian subsidiaries of foreign companies and the interpretation of related provisions under the IGST Act. Background and Context Xilinx India, ...