A
1 only
B
2 only
C
Neither 1 nor 2
D
Both 1 and 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct because export of services under GST is zero-rated, permitting full input tax credit refunds. Statement 2 is incorrect because the GST Council proposed clarifying export definitions and refund rules precisely to resolve tax litigation and clarify that legitimate IT firms and GCC exports should not be wrongfully lumped under restrictive intermediary service definitions.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
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