Service by subsidiary to parent in independent capacity not ‘intermediary service’: Gujarat HC

Infodesk India Pvt Limited Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court held that service provided by the subsidiary company to its parent company in independent capacity doesn’t fall within the category of ‘intermediary service’ under section 2(13) of Integrated Goods and Services Tax Act, 2017 [IGST Act]. Facts- The petitioner is registered under provisions of CGST Act, 2017 and is engaged in the business of content integration by adding insight that helps resolve challenges in business. The petitioner is a wholly owned subsidiary of InfoDesk. Inc. situated at U...