GSTAT Delhi rules that independent subcontracting and own-account support services qualify as exports under the IGST Act, rejecting intermediary status.
Learn how GST Rules 42 and 43 govern the segregation and reversal of input tax credit for taxable, exempt, and common supplies without full forfeiture.
GSTAT Agra rules that alleging a supplier is fictitious is not enough to deny input tax credit. Read about the ₹3.83 lakh ITC relief and compliance guidelines.