Amazon Development Centre India Private Limited Vs Additional Commissioner of Central Tax (Karnataka High Court)
Date: September 16, 2024
Court: High Court
Bench: Karnataka
Type: Writ Petition
Subject Matter
Support Services to Foreign Affiliates Qualify as Export of Services Under GST Law
Summary
The case revolve around a dispute concerning Goods and Services Tax (GST) refund claims of an Indian petitioner, engaged in support services for foreign affiliates. The case primarily addresses whether the services rendered qualify as exports under I…