https://www.taxtmi.com/caselaws?id=752491 AAR Telangana ruled that marketing/recruitment/referral consultant services provided by applicant to foreign universities on principal-to-principal basis qualify as export of services. The applicant was held not to be an intermediary under Section 2(13) IGST Act as it lacks contractual relationship with prospective students and cannot represent foreign institutions in transactions with students. Since the service recipient (foreign universities) is located outside India and applicant provides independent consulting services, place of supply falls under Section 13(2) IGST Act, making it outside India. Services qualify as export under Section 2(6) IGST Act if payments received in convertible foreign exchange. en-us Thu, 09 May 2024 00:00:00 +0530 Sat, 11 May 2024 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752491 AAR Telangana ruled that marketing/recruitment/referral consultant services provided by applicant to foreign universities on principal-to-principal basis qualify as export of services. The applicant was held not to be an intermediary under Section 2(13) IGST Act as it lacks contractual relationship with prospective students and cannot represent foreign institutions in transactions with students. Since the service recipient (foreign universities) is located outside India and applicant provides independent consulting services, place of supply falls under Section 13(2) IGST Act, making it outside India. Services qualify as export under Section 2(6) IGST Act if payments received in convertible foreign exchange. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752491