SC allows GST refund for services provided to foreign universities

Union of India & Ors. Vs KC Overseas Education Pvt Ltd (Supreme Court of India)

Services provided by Indian Entity to foreign universities for student admissions, under direct contract and consideration, are not “intermediary” supplies: SC

The Hon’ble Supreme Court in the case of The Union of India & Ors V. KC Overseas Education Pvt Ltd Nagpur [SLP (C) Nos. 21104-21105/2025, order dated August 25, 2025] dismissed the Revenue’s special l

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