https://www.taxtmi.com/caselaws?id=778585 AAR held the applicant's activities constitute intermediary services under Section 2(13) IGST Act rather than independent consultancy (marketing, recruitment or referral). The applicant merely facilitates foreign universities' supply of education to Indian students, earns commission contingent on successful admissions, and lacks strategic or advisory engagement, so its role fits the intermediary definition. Consequently the services are taxable under IGST and do not qualify as export of services because, under Section 13(8)(b), the place of supply for intermediary services is the supplier's location in India, failing the export condition. en-us Tue, 01 Jul 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778585 AAR held the applicant's activities constitute intermediary services under Section 2(13) IGST Act rather than independent consultancy (marketing, recruitment or referral). The applicant merely facilitates foreign universities' supply of education to Indian students, earns commission contingent on successful admissions, and lacks strategic or advisory engagement, so its role fits the intermediary definition. Consequently the services are taxable under IGST and do not qualify as export of services because, under Section 13(8)(b), the place of supply for intermediary services is the supplier's location in India, failing the export condition. Case-Laws GST Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778585