https://www.taxtmi.com/article/detailed?id=16403 Cross-border educational consultancy services rendered to foreign universities may be treated as export-oriented consultancy rather than intermediary services where the consultant is directly engaged by the foreign universities, receives consideration from them in foreign exchange, and undertakes obligations on a principal-to-principal basis. The key GST issue is whether the contractual recipient is the foreign university or the Indian student who only incidentally benefits from the service. The article explains the role of Section 2(13) and the earlier Section 13(8)(b) place-of-supply rule in denying export status and refund claims, and stresses that contractual substance, flow of consideration, and documentation remain decisive. en-us Tue, 12 May 2026 08:51:26 +0530 Tue, 12 May 2026 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16403 Cross-border educational consultancy services rendered to foreign universities may be treated as export-oriented consultancy rather than intermediary services where the consultant is directly engaged by the foreign universities, receives consideration from them in foreign exchange, and undertakes obligations on a principal-to-principal basis. The key GST issue is whether the contractual recipient is the foreign university or the Indian student who only incidentally benefits from the service. The article explains the role of Section 2(13) and the earlier Section 13(8)(b) place-of-supply rule in denying export status and refund claims, and stresses that contractual substance, flow of consideration, and documentation remain decisive. Articles Goods and Services Tax - GST Tue, 12 May 2026 08:51:26 +0530 https://www.taxtmi.com/article/detailed?id=16403