SC allows GST refund for services provided to foreign universities

Union of India & Ors. Vs KC Overseas Education Pvt Ltd (Supreme Court of India) Services provided by Indian Entity to foreign universities for student admissions, under direct contract and consideration, are not “intermediary” supplies: SC The Hon’ble Supreme Court in the case of The Union of India & Ors V. KC Overseas Education Pvt Ltd Nagpur [SLP (C) Nos. 21104-21105/2025, order dated August 25, 2025] dismissed the Revenue’s special leave petition, thereby affirming the Bombay High Court’s findings and upholding the IGST refund entitlement. The Court held that services ...