Case LawR/Special Civil Application No. 13176 of 2025
Infodesk India Pvt. Ltd. Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- November 26, 2025
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, PRANAV TRIVEDI
Subject
Software Consultancy to Parent Company is "Export," Not "Intermediary"
Zero-rated SupplyExport Of ServicesIntermediaryRefund
Summary
The High Court has allowed the writ petition, setting aside the orders that rejected the petitioner's GST refund claim. The Court ruled that professional software consultancy and editorial services provided by a subsidiary to its foreign parent compa…