M/S Kimberly Clark INDIA PVT LTD. vs. The Additional Commissioner Of GST (Appeals-Ii)
Held
The High Court held that the support services provided by the petitioner were not in the nature of intermediary services and qualified as an export of services. Consequently, the petitioner was entitled to the refund of IGST paid.
Facts
The petitioner sought a refund of IGST paid on support services exported abroad. The refund claim was rejected by the Deputy Commissioner, and this rejection was upheld by the Additional Commissioner (Appeals). The petitioner challenged the appellate order before the High Court.
Key Issues
Whether the support services provided by the petitioner constitute intermediary services under the IGST Act, and if they qualify as an export of services for refund purposes.
Sections Cited
Section 2(13), Section 2(6)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54744 WP No. 11624 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11624 OF 2024 (T-RES) BETWEEN:
M/S KIMBERLY CLARK INDIA PVT. LTD., 74/2, LINFOX LOGISTICS INDIA PVT LTD, GUVALAKANAHALLI, CHIKKABALLAPURA TALUK, BENGALURU-562 101. (REPRESENTED BY SHRI TULIKA JAY GENERAL COUNSEL) PURSUANT TO SUB SECTION (2) OF SECTION 7 OF THE COMPANIES ACT 2013 AND RULE 8 OF THE COMPANIES (INCORPORATION) RULES, 2014) …PETITIONER (BY SRI SIDDARTH BARLE, SRI SAMRUDDHI SHETTY & SRI RAVI RAGHAVAN, ADVOCATE)
AND:
THE ADDITIONAL COMMISSIONER OF GST (APPEALS-II), TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGLAORE-560 071. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-9, BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGA NAGAR, BELLARY ROAD, BENGALURU-560 032. …RESPONDENTS (BY SRI JEEVAN J NEERALGI, ADVOCATE FOR R-1 & R-2)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OD INDIA PRAYING TO QUASH T
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