Export of services dispute over market research services and intermediary status taken up in writ proceedings.

A refund claim for market research services was examined on whether the services qualified as export of services under Section 2(6)(iii) of the Integrated Goods and Services Tax Act, 2017, including whether the provider functioned as an intermediary. The Delhi HC did not decide the merits at this stage and issued notice in the writ petition, directing the filing of a counter-affidavit and rejoinder.

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Issues: Whether the refund claim relating to market research services satisfied the requirements of export of services under Section 2(6)(iii) of the Integrated Goods and Services Tax Act, 2017, including whether the petitioner acted as an intermediary.

Outcome: Notice issued in the writ petition; counter-affidavit and rejoinder directed to be filed.

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