On 11 November 2022, the High Court of Punjab and Haryana issued an order allowing the taxpayer’s claim for a refund of unutilized goods and services tax (GST) input tax credit (ITC) on inputs used in the supply of business processing outsourcing (BPO) services to customers outside India on the grounds that the services should be treated as the export of services and not the provision of intermediary services.
Source Deloitte
