Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply
Case-Laws
GST
The HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplier of services – not an “intermediary” – because it provides consultancy directly to students and invoices the foreign educational institutions (FEIs) for services rendered; receipt of payment in foreign exchange does not convert the relationship into an intermediary agency. Consequently the services qualify as export of services under the IGST framework and the intermediary exception does not apply; the place of supply rules are governed by Section 13(2) where applicable. Having so determined, the petition seeking relief was not maintainable and is dismissed.
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