Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.

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....Student-enrolment services supplied to overseas universities are intermediary services where the Indian representative facilitates the university's educational supply to prospective students rather than providing courses or instruction on its own account. Representative status, restricted authority, commission disclosure, and remuneration linked to enrolment and fee receipt support that classification. Until 29 March 2026, the special intermediary place-of-supply rule placed the supply in India, preventing export treatment. From 30 March 2026, omission of that rule applies the general recipient-location rule, causing the services to satisfy the export requirement.....