GST Payable on Services to foreign universities relating to enrollment of students from India: AAAR

In re Global Reach Education Services Pvt Ltd. (GST AAAR West Bengal) Provides foreign universities services relating to enrollment of students from India and wants to know whether it is intermediary In this case, the Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be considered as an intermediary in terms of Section 2(13) of the IGST Act. In view of the above discussions, we ...