2026-VIL-479-DEL
  1. Home
  2. 2026-VIL-479-DEL

SGST High Court Cases

GST - Export of Services vs. Intermediary Services, Refund of IGST paid on export of services – Petitioner provided education consultancy, marketing and recruitment support services to foreign universities and claimed refund of IGST paid on export of services. The respondents rejected the refund claim on the ground that the petitioner was an "intermediary" under Section 2(13) of the IGST Act, 2017 – HELD - Where an Indian entity renders educational consultancy/marketing services to foreign universities, raises invoices upon such foreign universities, and receives consideration from them, such services would not constitute intermediary services merely because students in India are incidentally assisted in the process. The determinative factor is the contractual recipient of the service, the person liable to pay consideration, and the nature of the service supplied, not the place where the incidental beneficiary may be located. In the present case, the petitioner does not charge students for its services, has no authority to bind the foreign university, cannot guarantee admission, and receives consideration from the foreign university - The issue is no longer res integra and stands covered by the judgments in Commissioner of Delhi Goods and Service Tax DGST v. Global Opportunities Private Limited and the Bombay High Court in K.C. Overseas Education Pvt. Ltd. v. Union of India. The impugned order rejecting the refund claim by treating the petitioner as an intermediary cannot be sustained and set aside - The refund shall be processed and granted to the petitioner along with applicable statutory interest – The writ petition is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?