Delhi HC Directs CBIC to Clarify GST on Consideration-Free Foreign Services

DHL Express (India) Private Limited Vs Union of India & Ors. (Delhi High Court)

The Delhi High Court considered a writ petition raising an important interpretational issue under the GST framework concerning services provided without consideration to a foreign group entity. The petitioner, operating under a Network Agreement, provided courier and shipment delivery services to a foreign entity without inter-company consideration and paid GST treating such services as taxable under Section 7 of the CGST Act read with Schedule I. However, the petitioner contended t

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