GST not apply to Services rendered abroad- Refund allowable

Jar Productions Private Limited Vs Union of India (Bombay High Court)

Agreement executed between the petitioner and the ASCL shows that the approved production budget includes all costs in connection with the production services including the amount of Indian Goods and Services Tax Act. This shows that GST is included in all costs in connection with production services. Petitioner is a service provider and ASCL is the service recipient.

Clause 4.10 of the agreement shows that if the amount

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