Section 13 of the CGST Act, 2017 – Place of Supply - The Petitioner sought directions to respondents to implement the order-in-appeal dated 18.08.2021, whereby, the Appellate Authority has granted refund of Rs.1,02,74,14,843/-. The Revenue has also challenged the said order and prayed for quashing the same. The Petitioner submitted that the services provided by them is export of services within the meaning of Section 2(6) of the IGST Act. The place of supply where the services are consumed, is outside India, in terms of Section 13 of the IGST Act. The court observed that the petitioner has provided services to FTOs and not to the individual subscribers of FTOs. As per Section 13(2) of the IGST, the place of supply of services, except the services specified in sub-sections (3) to (13), shall be the location of the recipient of services. The recipients of the services is the FTO.

Held that:- The Hon’ble Court dismissed the petition filed by revenue and consequently petition filed by the petitioner is allowed.