https://www.taxtmi.com/forum/issue?id=118150 Whether fees paid by foreign educational institutions to an Indian consultant are export of services depends on whether the consultant is an intermediary and the statutory place of supply. If treated as intermediary services, place of supply is the supplier's location (India) and the receipts do not qualify as export of services. Alternatively, characterization and the specific contractual terms may lead to a contrary result, making taxability dependent on factual and contractual analysis and statutory conditions for zero-rating. en-us Sat, 10 Sep 2022 12:26:35 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118150 Whether fees paid by foreign educational institutions to an Indian consultant are export of services depends on whether the consultant is an intermediary and the statutory place of supply. If treated as intermediary services, place of supply is the supplier's location (India) and the receipts do not qualify as export of services. Alternatively, characterization and the specific contractual terms may lead to a contrary result, making taxability dependent on factual and contractual analysis and statutory conditions for zero-rating. Discussion-Forum GST Sat, 10 Sep 2022 12:26:35 +0530 https://www.taxtmi.com/forum/issue?id=118150