M/s. Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise, Ernakulam
Detailed Analysis of the Judgment
Case Citation
Background of the Case
The petitioner, Intertek India Pvt. Ltd., is engaged in providing testing, inspection, certification, and related services and holds GST registrations in multiple States including Kerala, Delhi, Haryana, Karnataka, Maharashtra, and Tamil Nadu.
During the period July 2017 to March 2019, the company’s parent entity situated in the United States provided various centralized IT services such as:
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