Genpact India not intermediary, to get refund under GST: Punjab & Haryana HC

In a major ruling, Punjab & Haryana High Court has quashed a demand by the GST Department against Genpact India on the issue of intermediary versus BPO (Business Process Outsourcing). The Court also directed refunds to be given. GST law says intermediaries are taxable and do not qualify as exports. Refunds were accordingly rejected.  “We are of the considered view that the impugned order…