https://www.taxtmi.com/article/detailed?id=15225 Services supplied by an Indian subsidiary to its foreign principal under a bilateral principal-to-principal contract, without contractual nexus with students or facilitation of third-party supplies, do not meet the IGST Act's intermediary definition and therefore qualify as export of services; authorities were directed to process IGST refund claims, with the decision relying on substance-over-form analysis and prior administrative and appellate precedents and CBIC guidance. en-us Mon, 13 Oct 2025 08:54:13 +0530 Mon, 13 Oct 2025 08:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15225 Services supplied by an Indian subsidiary to its foreign principal under a bilateral principal-to-principal contract, without contractual nexus with students or facilitation of third-party supplies, do not meet the IGST Act's intermediary definition and therefore qualify as export of services; authorities were directed to process IGST refund claims, with the decision relying on substance-over-form analysis and prior administrative and appellate precedents and CBIC guidance. Articles Goods and Services Tax - GST Mon, 13 Oct 2025 08:54:13 +0530 https://www.taxtmi.com/article/detailed?id=15225