Overseas Education Advisory Services in India Subject to GST; Not “Export of Services” Per IGST Act Section 2(6)(iii).
Case-Laws
GST
Overseas Education Advisory services – promotion of courses of foreign universities among prospective students – The place of supply is the territory of India – As the condition under section 2(6)(iii) of the IGST Act is not satisfied – The activity does not qualify as “Export of Services” – AAR
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