M/s IBI Group India Pvt. Ltd

1. Whether Consultancy services rendered to ADB, Manilla would qualify as " export of services" in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017 ("IGST Act")?

2. If the Consultancy Services rendered to ADB, Manilla do not qualify as " export of services", whether ADB would be required to obtain refund of GST charged on invoice issued for consultancy services in terms of Section 55 of the Central Goods and Services Tax , 2017 ("CGST Act") or the services would be exempt as per provisions of the Asian Development Bank Act, 1966 ("ABD Act")?