Under GST, are BPO units to be classified as ‘intermediary’ or ‘exporter’?

Punjab and Haryana HC issues notice to Centre seeking clarity The Punjab & Haryana High Court has issued notice to the Union Government on classifying Business Process Outsourcing (BPO) units as an ‘Intermediary’ and not as an ‘exporter’ under the GST system. The issue holds interest because if exporters are classified as ‘intermediaries’, they do not qualify for tax refunds. That is exactly w…