Madras HC Allows GST Refund for Export Services to foreign subsidiary

Vuram Technology Solutions Private Ltd. Vs Additional Commissioner of GST (Appeals) (Madras High Court)

Introduction: In a significant decision, the Madras High Court ruled in the case of Vuram Technology Solutions Private Ltd. Vs. Additional Commissioner of GST (Appeals) regarding the eligibility for a refund on exported services provided by the petitioner to its foreign subsidiary. The court’s interpretation clarified the legal requirements under the Integrated Goods and Services Tax (IGST) Act, 2017.

Detailed Analysis: The High Cour

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