https://www.taxtmi.com/caselaws?id=293491 The GST Commissioner (Appeals), Chandigarh dismissed the refund claim appeal. The appellant provided student recruitment services for foreign universities through an overseas client agent (OCA), assisting prospective students with applications and admissions processes within India. The Commissioner held that these constituted intermediary services under Section 2(13) of IGST Act, not export of services, as the appellant acted as facilitator rather than independent service provider. Under Section 13(8)(b) IGST Act, place of supply for intermediary services is supplier's location. Since services culminated in India before students traveled abroad, they were taxable and not eligible for export benefits. The refund claim was rejected for non-compliance with GST provisions. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293491 The GST Commissioner (Appeals), Chandigarh dismissed the refund claim appeal. The appellant provided student recruitment services for foreign universities through an overseas client agent (OCA), assisting prospective students with applications and admissions processes within India. The Commissioner held that these constituted intermediary services under Section 2(13) of IGST Act, not export of services, as the appellant acted as facilitator rather than independent service provider. Under Section 13(8)(b) IGST Act, place of supply for intermediary services is supplier's location. Since services culminated in India before students traveled abroad, they were taxable and not eligible for export benefits. The refund claim was rejected for non-compliance with GST provisions. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293491