IGST Act | Party Providing Services Under Bipartite Agreement Cannot Be Labelled As “Intermediary”: Rajasthan High Court IGST

In a significant judgment, the Rajasthan High Court, Jaipur Bench, in D.B. Civil Writ Petition No. 9933/2024, delivered on 04 September 2025, has ruled in favor of IDP Education India Pvt. Ltd., recognizing the company as an exporter of services and not an intermediary under the Integrated Goods and Services Tax Act, 2017 (IGST Act). The Division Bench comprising Hon’ble Chief Justice K.R. Shriram and Hon’ble Justice Maneesh Sharma also…