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    GST

    Levy of GST - export of services or not - place of supply -...

    Services to Foreign Universities Exempt from GST, Not Intermediary; Qualify as Export if Paid in Foreign Currency.

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    GSTMay 11, 2024Case LawsAAR

    Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign universities/colleges are neither those of an intermediary nor subject to GST. These services qualify as 'export of services', benefiting from GST exemption, provided the payments are received in convertible foreign exchange.

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