The honourable Bombay High Court in the case of Jar Productions Private Limited Vs. The Union of India & Ors. {WRIT PETITION NO.1143 OF 2021} has held that the GST will not be applied upon the export of service transactions . Some relevant observation of the court :

“Thus, this court, relying on the Apex court judgement, held that when services are rendered abroad, CGST will not apply. In the case at hand also, the petitioner has rendered services to the ASCL abroad i.e. in U.K. Therefore, GST does not apply to the services rendered abroad as they amount to the export of services. In addition to that the respondent could not establish that the incident of tax has been passed on to the recipient ASCL located in London. Thus, both, the Adjudicating Authority and the Appellate Authority committed error in rejecting the refund of GST of the petitioner

Therefore, orders of both the authorities cannot be sustained and need to be set aside.”

The judgement can be accessed at :

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