https://www.taxtmi.com/caselaws?id=358697 The AAR-WB ruled that overseas education advisory services promoting foreign university courses to prospective students do not qualify as export of services under Section 2(6) of IGST Act 2017. The applicant acted as recruitment agent for foreign universities, receiving commission-based consideration for student enrollment. Since the applicant operated as intermediary service provider representing universities in India, the place of supply was determined under Section 13(8)(b) as Indian territory, not qualifying for zero-rated supply treatment. The services remain taxable under GST Act, failing to meet export service conditions. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358697 The AAR-WB ruled that overseas education advisory services promoting foreign university courses to prospective students do not qualify as export of services under Section 2(6) of IGST Act 2017. The applicant acted as recruitment agent for foreign universities, receiving commission-based consideration for student enrollment. Since the applicant operated as intermediary service provider representing universities in India, the place of supply was determined under Section 13(8)(b) as Indian territory, not qualifying for zero-rated supply treatment. The services remain taxable under GST Act, failing to meet export service conditions. Case-Laws GST Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358697