Iqvia Rds (Inida) Private Limited Vs Union of India (Karnataka High Court)
Date: December 7, 2025
Subject Matter
GST Demand on Data Management Services to Foreign Affiliates Quashed as Export of Services
Summary
The petitions are allowed , and the impugned orders demanding GST on data management services provided by the petitioner to its foreign affiliates are quashed . The High Court determined that these services constitute an export of services, with the…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In these petitions, the petitioner seeks the following reliefs: “ In W.P.No.31039/2024: a. To issue order(s) or directions in the nature of Certiorari quashing the impugned Order issued in form GST DRC-07 from file No. DCCT(A)-4. 4/DGSTO-4/Audit-101/2024-25 dated 27.08.2024, treating the zero rated supply of service to be intra state supply o…