This judgment is full of relief for many BPO's and Service providers exporting services in manner that three parties get involved.
source https://www.caclubindia.com/articles/how-genpact-managed-to-pull-off-intermediary-case-under-gst-in-its-favor-decoding-judgment-47977.asp
source https://www.caclubindia.com/articles/how-genpact-managed-to-pull-off-intermediary-case-under-gst-in-its-favor-decoding-judgment-47977.asp
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