Export of services under GST confirmed for foreign university support services, with refund available subject to foreign currency receipt.

Services provided by the petitioner to foreign universities were not intermediary services because, read as a whole, the export of services definition, the recipient test and the place of supply rules showed that the service was rendered to the foreign universities, not to students in India. Applying the reasoning in Ernst & Young Ltd. and the relevant circular dated 20 September 2021, the activity was treated as an export of services. On that basis, the petitioner was entitled to refund of GST paid, subject to receipt of consideration in foreign currency.

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Issues: Whether the petitioner's activity for a foreign university constituted an intermediary service or an export of services, and whether the petitioner was entitled to refund of GST paid.

Analysis: The definition of export of services under Section 2(6) of the Integrated Goods and Services Tax Act, 2017 was required to be read as a whole, along with the definition of recipient under Section 2(93) of the Central Goods and Services Tax Act, 2017 and the place of supply provisions under Section 13(2) of the Integrated Goods and Services Tax Act, 2017. The definition of intermediary under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 was also material. The reasoning adopted in Ernst & Young Ltd. and the relevant circular dated 20.9.2021 supported the view that the petitioner was rendering services to foreign universities, not to students in India.

Conclusion: The petitioner's activity did not fall within the intermediary category and was treated as export of services. The petitioner was entitled to refund of GST paid, subject to receipt of consideration in foreign currency.

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