IDP Education India Pvt Ltd. Vs Union of India & Ors (Bombay High Court)
Date: May 4, 2025
Subject Matter
IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification
Summary
In this case, the petitioners, who are a subsidiary of IDP Education Ltd. (Australia), sought a refund of Integrated Goods and Services Tax (IGST) paid on the services provided to IDP Australia. They claimed that the services constituted an "export o…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. Respondents waive service. Rule is made returnable forthwith and heard finally by consent of parties. 3. These two Petitions raise a common question as to whether the Petitioners qualify as “Intermediary” under Section 13 (8) read with Section 2 (13) of the Integrated Goods and Services Ta…