P&H HC Quashed GST Demand as Support Services Were Export, Not Intermediary Supply

IDP Education India Private Limited Vs Union of India (Punjab And Haryana High Court) The Punjab and Haryana High Court disposed of two writ petitions together, as both involved identical questions of law and facts. The petitioner, a subsidiary of an Australian publicly listed company, had entered into an agreement dated 01.07.2017 with its parent entity to assist Indian students seeking admission to universities in Australia. Under this arrangement, the petitioner provided support services to the parent entity and, in return, received a percentage of the “student placement service fee” co...