- More
- Back
Karnataka High Court reinforces export benefit for independent service providers May 28, 2025
Published in: Alerts
DISCLAIMER: The material contained in this publication is solely for information and general guidance and not for advertising or soliciting. The information provided does not constitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this publication to ensure its accuracy, Vaish Associates Advocates neither assumes responsibility for any errors, which despite all precautions, may be found herein nor accepts any liability, and disclaims all responsibility, for any kind of loss or damage arising on account of anyone acting / refraining to act by placing reliance upon the information contained in this publication.
In a landmark judgment, the Karnataka High Court held that cross-border B2B support services rendered independently do not qualify as ‘intermediary services’ under the IGST Act. By quashing the Revenue’s classification and ordering refund of IGST with interest, the Court reinforced that characterisation must reflect the true nature of the service arrangement.
This ruling clarifies key legal distinctions between intermediaries and independent service providers, and extends vital relief to exporters navigating interpretational challenges in GST law.
We hope you like our publication. We look forward to your suggestions.
Please feel free to contact us at [email protected]
DOWNLOAD PDF FILE
