Education Consultancy to Foreign Universities Held Export as Not Intermediary Service

In re Eduguide Overseas Studies Private Limited (GST AAR Maharashtra) The applicant, a private limited company, sought an advance ruling under Section 97 of the CGST Act and MGST Act on three issues: (i) whether commission received from foreign universities for facilitating student admissions qualifies as “export of services” and is eligible for refund of accumulated input tax credit (ITC); (ii) whether fees charged from students in India are liable to GST; and (iii) whether GST applies when services are provided to students free of charge under promotional offers. The applicant entered i...