Karnataka HC Rules Amazon’s Support Services Are Export, Not Intermediary

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-Appeal dated 19 January 2024, which had denied refunds of ₹1,70,07,956 for October 2020–March 2021 a...