The CBIC vide Circular. dated September 20, 2021 had clarified the scope of ‘intermediary’ under the IGST Act, and the requirements to be fulfilled by intermediary services. However, the industry continues to face challenges (including delay in issuance of refunds, or demand being raised on export of services despite not meeting requirements of intermediary services) since several jurisdictions are yet to give due cognizance to the clarifications issued. In this regard, further to the Forum’s meeting with the GST policy wing on May 26, 2022, the Forum is collating details of such continued challenges, in order to take them up formally with the authorities and advocate for their resolution.
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