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The Hon’ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. held that clinical-trial / clinical observation study services rendered to foreign recipients qualify as “export of services” and that Notification No. 04/2019–Integrated Tax dated September 30, 2019, issued under Section 13(13) of the IGST Act..
Putting to rest the long-running confusion around ‘intermediary’ services under Goods and Service Tax (GST) law..
The Karnataka High Court has provided clear guidance in IProcess Clinical Marketing Pvt. Ltd. (Judgment dated 8th December 2025).
The Hon’ble Rajasthan High Court in the case of IDP Education India Pvt. Ltd. held that services rendered by the Petitioner to IDP Australia under a bi-partite agreement, without any contractual relationship with students, do not qualify as intermediary services under Section 2(13) of the IGST Act. Consequently, these services qualify as “export of services” and the Petitioner is entitled to IGST refund.
The Hon’ble Supreme Court in the case of Commissioner Of Service Tax-III, Mumbai held that the services provided by the Respondents [Assessees (Taxpayers)] were rightly held to be exported outside India and hence not liable to service tax under the Export of Service Rules, 2005, as the twin conditions of recipient location outside India and receipt of payment in convertible foreign exchange were satisfied.
The CESTAT, New Delhi in the case of M/s Nokia India Pvt. Ltd. sets aside demand of service tax under ‘Business Auxiliary Services’ rendered by an Assessee to overseas counterpart on finding that benefit of ‘export of service’ is ‘wrongly’ denied.
Supply of manpower for work in India to foreign clients having no permanent establishment here will not be treated as export of services and accordingly attract GST, Uttar Pradesh’s Authority for Advance Ruling (UPAAR) has said.
The Hon’ble Supreme Court in the case of M/s Grapes Digital Private Limited granted leave and admitted SLP against Delhi High Court Judgment wherein it was held that the department can adjust interest on the tax amount paid by the Assessee which had had already been sanctioned for refund.
The Reserve Bank of India (RBI) shall be introducing a new regulation requiring all service exporters to declare their exports to banks. While this aims to enhance monitoring and regulation, it may also lead to significant compliance challenges.
Food delivery giant Zomato disclosed on April 19 that it had received a Goods & Services Tax (GST) demand and penalty order amounting to Rs 11.81 crore for the July 2017 to March 2021 period.