IDP Education India Not an Intermediary for IGST Refund: Bombay HC

IDP Education India Pvt Ltd. Vs Union of India & Ors (Bombay High Court) Bombay High Court has ruled that IDP Education India Pvt. Ltd. does not qualify as an “intermediary” under the Integrated Goods and Services Tax (IGST) Act, 2017, for the purpose of claiming refunds on services supplied to its Australian parent company. The decision, delivered recently, sets aside the rejection of IGST refund claims totaling over Rs. 9.7 crore for the periods March 2019 to April 2020 and April 2020 to March 2021. The common question before the court in two writ petitions filed by IDP Educa...