Education Consultancy to Foreign Universities Is Export of Services, Not Intermediary: SC

Commissioner of Delhi Goods and Service Tax DGST Delhi Vs Global Opportunities Private Limited (Supreme Court of India)

The dispute concerned the eligibility of GST refund claimed on commissions earned from foreign educational institutions for services described as educational consultancy. The core issue was whether such services constituted “export of services” under the Integrated Goods and Services Tax Act, 2017, or whether they were excluded on the ground that the service provider acted as an “intermediary”.

Please become a Premium member. If you are already a Premium member, login here to access the full content.