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Case Law Details

Case Name : Infodesk India Pvt Limited Vs Union of India & Ors. (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 25609 of 2022
Date of Judgement/Order : 02/01/2025
Related Assessment Year :
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Infodesk India Pvt Limited Vs Union of India & Ors. (Gujarat High Court)

Gujarat High Court held that service provided by the subsidiary company to its parent company in independent capacity doesn’t fall within the category of ‘intermediary service’ under section 2(13) of Integrated Goods and Services Tax Act, 2017 [IGST Act].

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