https://www.taxtmi.com/caselaws?id=799623 Student-enrolment services supplied by an Indian representative to overseas universities are intermediary services where the representative arranges or facilitates the university's educational supply to students, does not provide education on its own account, and earns enrolment-linked commission. This structure involves three parties and two supplies. Export treatment depends on the place of supply: until 29.03.2026, intermediary services are located at the Indian supplier's location and therefore do not meet export requirements; from 30.03.2026, the overseas recipient's location becomes the place of supply, allowing export treatment. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799623 Student-enrolment services supplied by an Indian representative to overseas universities are intermediary services where the representative arranges or facilitates the university's educational supply to students, does not provide education on its own account, and earns enrolment-linked commission. This structure involves three parties and two supplies. Export treatment depends on the place of supply: until 29.03.2026, intermediary services are located at the Indian supplier's location and therefore do not meet export requirements; from 30.03.2026, the overseas recipient's location becomes the place of supply, allowing export treatment. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799623