Delhi HC Remands Amazon’s Data Hosting GST Refund Claims to Appellate Authority

Amazon Data Services India Private Limited Vs Assistant Commissioner of CGST (Delhi High Court) Delhi High Court has remanded several refund claims of Amazon Data Services India Private Limited back to the Commissioner (Appeals) for reconsideration. The core issue in these petitions is whether the data hosting services provided by Amazon constitute “exports” under GST law, thus entitling the company to refunds. Amazon Data Services had challenged four orders-in-appeal that denied their refund claims for various periods between August 2019 and March 2022. The company’s primary...