Karnataka HC Rules Export Services Not Intermediary as Rendered Independently Without Third-Party Facilitation

Karnataka HC Rules Export Services Not Intermediary as Rendered Independently Without Third-Party Facilitation The Karnataka High Court has ruled that certain export services should not be classified as "intermediary services" if they are rendered independently without facilitating services for a third party. This decision has significant implications for service exporters under GST, as intermediary services typically attract GST even if the end consumer is abroad. The court's clarification helps define the scope of intermediary services, potentially benefiting Indian service providers involved in direct exports.