Goods & Service Tax (GST) 28 September 2026
Delhi High Court Rules on GST for Money Transfer Services
India’s Delhi High Court has ruled that GST on money‑transfer services cannot be demanded under the current refund framework, directing authorities to follow Section 74 provisions. The judgment also clarifies that customs may not require Form‑I for CETA‑related tariff claims when a valid origin declaration is presented, impacting cross‑border remittances and trade compliance.
Key points
- Delhi High Court says GST cannot be demanded from money‑transfer operators under current refund rules, citing Section 74.
- The court also held that customs cannot insist on Form‑I for India‑UK CETA tariff claims if a valid origin declaration is provided.
- The decision will affect how remittance firms handle GST and streamline cross‑border trade documentation.
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