IDP Education India Pvt. Ltd. Vs Union of India

Date: September 3, 2025

Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): K.R. SHRIRAM, MANEESH SHARMA
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Subject Matter

Services rendered under a bi-partite agreement do not qualify as intermediary services.

Zero-rated SupplyExport Of ServicesIntermediary

Summary

This common order addresses two writ petitions concerning the classification of services supplied by IDP Education India Pvt. Ltd. (the Petitioner), a subsidiary of an Australian company (IDP Australia). The Petitioner provides student placement, cou…

FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Both petitions involved common issues and, therefore, we are disposing both by this common order. 2. The issue involved is whether the services supplied by petitioner during the relevant period i.e. 2019-20 in D.B. Civil Writ Petition No. 9933/2024 and 2020-21 in D.B. Civil Writ Petition No.9967/2024 qualifies as “intermediary” as alleged…

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