GST Demand Quashed as Data Management Services Held to Be Export of Services

Iqvia Rds (Inida) Private Limited Vs Union of India (Karnataka High Court) The Karnataka High Court considered two writ petitions challenging GST demands raised on data management services provided by an Indian entity to its foreign affiliate. The petitioner had entered into a Master Service Agreement with its parent company located in the United States, under which it undertook activities relating to clinical trials and allied data management services. The petitioner’s consistent stand was that these services constituted export of services, with the place of supply being the location of the...