Removal of intermediary clause brings GST relief for IT companies - The New Indian Express

In a major relief for India’s IT services exporters, the government has scrapped the contentious “intermediary” clause under the Integrated Goods and Services Tax (IGST) Act through the Finance Act, 2026 — a move expected to ease long-standing tax disputes and unlock refunds. The amendment addresses a key pain point for IT/ITES firms, global capability centres (GCCs), and other cross-border servic…