GST: Marketing & Recruitment Support to Foreign Universities Not Taxable as Intermediary Services

Fateh Education Consulting Private Limited Vs Assistant Commissioner (Delhi High Court) Education Consultancy Services Held Export of Services Because Foreign Universities Were the Actual Recipients;  GST Refund Allowed Since Education Consultants Were Not Acting as Intermediaries;  Marketing and Recruitment Support to Foreign Universities Not Taxable as Intermediary Services; No GST Intermediary Classification Because Consultant Had No Authority to Bind Foreign Universities; GST Refund Rejection Quashed Because Educational Consultancy Qualified as Export of Services. The Delhi High Court se...