Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply

Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supplyCase-LawsGSTThe HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplie

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

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