Subsidiary Serving Parent Co. On Cost-Plus Model Is Exporter of Service, Not Intermediary

Infodesk India Private Limited Vs Union of India & Ors. (Gujarat High Court) The Gujarat High Court considered a writ petition challenging the rejection of a GST refund claim on the ground that the petitioner’s services to its foreign parent company were treated as “intermediary services” and that the refund was allegedly time-barred. The petitioner, a GST-registered Indian company, provided software consultancy, editorial, IT infrastructure, customer support, and related services exclusively to its US-based parent company under a service agreement. It raised invoices, received consi...