Educational Consultancy Services to Foreign Universities Not ‘Intermediary’; Qualify as Export: Delhi HC

Commissioner of Delhi Goods And Service Tax DGST Vs Global Opportunities Private Limited (Delhi High Court) Delhi High Court held that Indian Institution providing educational consultation to students in India and Foreign Educational Institution paying commission thereof cannot be considered as intermediary service. Accordingly, writ petition of revenue dismissed. Facts- The Respondent is engaged in the business of providing educational consultation to Indian students who intend to travel abroad inter alia, to pursue their higher education in foreign universities. The dispute that arises in t...