- The Rajasthan High Court ruled that services provided by IDP Education India to IDP Australia qualify as export of services, not intermediary services.
- The court found no facilitation between multiple parties, as the services were provided directly to IDP Australia.
- The decision allows IDP Education India to claim an IGST refund.
- The court referenced a previous CESTAT order and a CBIC Circular supporting the non-intermediary classification.
- The court ordered the refund to be processed with interest within four weeks.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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