Marketing & Referral Services to Foreign Universities Not Export of Services: Kerala AAR

In re Maryland Study Abroad Private Limited (GST AAR Kerala) The Kerala Authority for Advance Ruling (AAR) has delivered a pivotal decision concerning the GST classification of services provided by study abroad consultancies. In the case of In re Maryland Study Abroad Private Limited, the AAR ruled that the services offered by such consultancies, even when provided to foreign educational institutions on a principal-to-principal basis, are to be treated as intermediary services and not as an export of services. This distinction has significant implications for the taxability and compliance of m...