01.01.2026: GST demands cannot be sustained merely because services are performed in India, if the statutory conditions for export of services are satisfied: Karnataka High Court - taxo.online

Facts of the Case: The petitioner was engaged in providing clinical trial–related services and allied data management services to its foreign affiliate, IQVIA Holdings Inc., USA, under a Master Service Agreement. The services included data processing, analysis, and management connected with clinical trials conducted for overseas entities. For different tax periods July 2017 to March 2018, and Apri…