Case Of: IDP Education India Pvt Ltd
Issued By: Rajasthan High Court
Order No: WP (Civil) No. 9933 of 2024
Date: 4th Sep 2025
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The Petitioner, IDP Education India Pvt. Ltd., rendered student placement and enrolment services to its Australian parent, IDP Australia, under a principal-to-principal contract.
IDP Australia maintained separate agreements with foreign universities for student admissions, with the Petitioner having no direct contractual nexus with students or universities.
Revenue authorities denied IGST refund, classifying the services as “intermediary” under Section 2(13) of the IGST Act, alleging facilitation of third-party services.
Aggrieved by the denial and misclassification, the Petitioner invoked writ jurisdiction under Article 226 before the Rajasthan High Court.
The Court held that intermediary under Section 2(13) requires facilitation between two or more persons; bilateral service provision does not meet this criterion.
Since the Petitioner had a direct contractual relationship with IDP Australia and no privity with students or universities, the service was rendered on a principal-to-principal basis.
The Court noted the CESTAT ruling of October 2021 and the CBIC Circular dated 20.09.2021, affirming consistency in intermediary interpretation across the service tax and GST regimes.
The impugned refund denial orders were quashed, and authorities were directed to process IGST refunds with applicable interest within four weeks.