Case Law Details
Case Name : Amazon Development Centre India Private Limited Vs Additional Commissioner of Central Tax (Karnataka High Court)
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Courts :
All High Courts Karnataka High Court
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Amazon Development Centre India Private Limited Vs Additional Commissioner of Central Tax (Karnataka High Court)
In Amazon Development Centre India Pvt. Ltd. vs. Additional Commissioner of Central Tax, the Karnataka High Court examined whether Amazon’s pre-sale and post-sale support services to its foreign affiliates qualified as “intermediary services” under Section 2(13) of the IGST Act, 2017 or as export of services under Section 2(6). The petitioner sought quashing of the Order-in Please become a Premium member. If you are already a Premium member, login here to access the full content.
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