Karnataka HC Rules Export Services Not Intermediary as Rendered Independently Without Third-Party Facilitation [Read Order]
Karnataka HC ruled that Waters India’s export services to its Austrian affiliate are not intermediary services under GST, as they were rendered independently without third-party facilitation
By Kavi Priya - On May 24, 2025 10:29 am - 2 mins read
In a recent ruling, the Karnataka High Court quashed two show cause notices issued to Waters India Pvt. Ltd., holding that the services rendered to its foreign affiliate, Waters Ges.m.b.H. (Austria), qualify as export of services and do not fall within the scope of intermediary services under Section 2(13) of the IGST Act, 2017. The…
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