Delhi HC directs govt to refund Rs 7.12 crore IGST to Vodafone-Idea

The Delhi High Court has directed the government/GST authorities to refund IGST of Rs 7.12 crore to Vodafone Idea that was paid on the export of international roaming and long-distance services.

The key issue before the court was whether the telecom services provided by the petitioner (Vodafone Idea) to inbound subscribers of Foreign Telecom Operators (FTOs) constitute export of services and whether its claims were within the period of limitation as specified under Section 54(1) of the CGST Act.

The court said these services, rendered to foreign telecom operators for their subscribers during their visit to India, will be treated as export of services when (a) the provider of service is located in the taxable territory,