GST ON SERVICES PROVIDED BY OVERSEAS EDUCATION CONSULTANTS

[Kush Kalra]

Good Evening,

The Honble Supreme Court upheld the decision of Nagpur bench that services provided by overseas education consultants is export of services on 01st Sep 2025 in the case of KC overseas and accordingly it was held as zero rated supply, later the definition of intermediary was changed in 56th council meet that the place of supply will be the location of recipient and not location of service provider, the following are my queries w.r.t same:  

1) Have these changes been notified in the Act, if notified will these be considered retrospectively and can we claim GST Refund if taxes have already been paid on outward supply @18% on such services.

2) Since the definition of intermediary was changed in the 56th council meeting outcome, it is automatically applicable from 22nd Sep 2025 and currently there is no need to discharge tax on these services and accordingly we should consider them as Export of Services in current GST Returns even if not notified following the Supreme Court Judgement dated 01st Sep 2025.

Thanks and Regards

AI Summary

Overseas education consultant services may be zero-rated exports where contractual facts show principal-to-principal foreign supply.
A judgment in KC Overseas (01-09-2025) held that services by overseas education consultants that involve direct contracts with foreign institutions and recipients outside India are not intermediary services and may be treated as export of services and zero-rated. The GST Council recommended changing the intermediary place-of-supply rule; respondents disagree on notification status-one reports notifications dated 17-09-2025 effective 22-09-2025, another says no notification-affecting retrospective relief. Refunds for taxes paid are available subject to Section 54, limitation periods, documentary proof, transitional rules and possible dispute with revenue.