Export of Services vs Intermediary Under GST - Principal-to-Principal Service Contracts Qualify as Export of Services
Last updated: 06 October 2025
Court :
Rajasthan High Court
Brief :
The Hon'ble Rajasthan High Court in the case of IDP Education India Pvt. Ltd. v. Union of India & Ors. [Civil Writ Petition No. 9933/2024, order dated September 04, 2025] 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.
Citation :
Civil Writ Petition No. 9933/2024, order dated September 04, 2025
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Bimal Jain
Published in GST
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