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SGST High Court Cases

GST - Export of services or Intermediary services, Place of supply of services – Respondent-assessee is providing educational consultation to Indian students who intend to pursue higher education in foreign universities - Revenue petition challenging the orders of the Appellate Authority granting refund to the respondent treating export of services - Whether the respondent's services qualify as export of services under Section 2(6) of the IGST Act, 2017 or whether it is an 'intermediary' under the Section 2(13) of the IGST Act – HELD - the respondent is not an 'intermediary' under Section 2(13) of the IGST Act as it is not merely arranging or facilitating the supply of services between the foreign universities and the students, but is itself providing marketing and consultancy services to the foreign universities - the Respondent is engaged in educational consultancy services and does not act on behalf of any foreign universities. The Respondent is in fact, engaged by the said foreign universities for providing consultancy services to students in India and upon the said students obtaining education, the Respondent raises invoices in either Indian Rupees or foreign currency upon the said university and receives payment in foreign exchange from the university/Foreign Educational Institutions. This relationship between the Respondent and the university cannot be held to be an intermediary service as the Respondent is working as an educational consultant and may be rendering services which may further the cause of the Foreign Educational Institutions but is not an agent of the said FEI – Further, the recent recommendation of the GST Council to omit the clause relating to 'intermediary services' from Section 13(8) of the IGST Act, supporting the conclusion that the respondent's services are export of services - The refund in terms of the Appellate Authority’s orders be processed and be granted to the Respondent along with the applicable statutory interest in accordance with law – The writ petition is dismissed
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