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 provided by Indian education consultants to foreign universities for facilitating student admissions, where the contractual relationship and consideration are directly between the Indian entity and the foreign university, do not qualify as “intermediary services” but instead constitute “export of services” under the IGST Act. Accordingly, such transactions are eligible for IGST refund under Indian GST law.
Facts:
KC Overseas Education Pvt. Ltd. (“the Respondent”) is engaged in providing facilitation and recruitment services to foreign universities, receiving commission from those universities for securing admissions of Indian students.
Union of India & Ors. (“the Petitioner”) rejected the IGST refund claim, alleging they acted as an “intermediary” between students in India and foreign universities, thereby not fulfilling the “export of services” requirements under the IGST Act.
