Indian Subsidiary's Supply to Foreign Group Co. is 'Export', Qualifies for ITC Refund if Not Agent; Bombay HC Cites CBIC Circular & S.2(6)(v) IGST Act https://supremetoday.ai/doc/news/indian-subsidiary-s-supply-to-foreign-group-co-is-export-qualifies-for-itc-refund-if-not-agent-bombay-hc-cites-cbic-circular-s-2-6-v-igst-act-INDBOM00000119782 #gstrefund #exportofservices #bombayhc