https://www.taxtmi.com/caselaws?id=779575 The HC held that the provider operates as an educational consultant and not as an "intermediary" under the IGST Act, since it does not act on behalf of foreign educational institutions but supplies consultancy services to students and invoices the institutions directly. Consequently, where the recipient is located outside India the services qualify as export of services and the place of supply is the recipient's location. The petition seeking relief on this basis was dismissed. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 09 May 2026 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779575 The HC held that the provider operates as an educational consultant and not as an "intermediary" under the IGST Act, since it does not act on behalf of foreign educational institutions but supplies consultancy services to students and invoices the institutions directly. Consequently, where the recipient is located outside India the services qualify as export of services and the place of supply is the recipient's location. The petition seeking relief on this basis was dismissed. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779575