https://www.taxtmi.com/forum/issue?id=120696 A judgment in KC Overseas (01-09-2025) held that services by overseas education consultants that involve direct contracts with foreign institutions and recipients outside India are not intermediary services and may be treated as export of services and zero-rated. The GST Council recommended changing the intermediary place-of-supply rule; respondents disagree on notification status-one reports notifications dated 17-09-2025 effective 22-09-2025, another says no notification-affecting retrospective relief. Refunds for taxes paid are available subject to Section 54, limitation periods, documentary proof, transitional rules and possible dispute with revenue. en-us Tue, 06 Jan 2026 17:42:05 +0530 Sun, 11 Jan 2026 10:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120696 A judgment in KC Overseas (01-09-2025) held that services by overseas education consultants that involve direct contracts with foreign institutions and recipients outside India are not intermediary services and may be treated as export of services and zero-rated. The GST Council recommended changing the intermediary place-of-supply rule; respondents disagree on notification status-one reports notifications dated 17-09-2025 effective 22-09-2025, another says no notification-affecting retrospective relief. Refunds for taxes paid are available subject to Section 54, limitation periods, documentary proof, transitional rules and possible dispute with revenue. Discussion-Forum GST Tue, 06 Jan 2026 17:42:05 +0530 https://www.taxtmi.com/forum/issue?id=120696