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Karnataka High Court holds services provided to US parent as export of services, not taxable under GST. Place of supply lies outside India.
CESTAT holds that Wacker Chemie’s testing and technical support are direct export services, not intermediary services—restoring refund eligibility for export-oriented companies.
Delhi High Court rules that Indian educational consultancy services provided to foreign universities qualify as export services—not intermediary services—under GST law. Judgment d…