Student admission facilitation for foreign universities via overseas entity treated as export, not 'intermediary'; GST demand quashed, refund ordered

Student admission facilitation for foreign universities via overseas entity treated as export, not 'intermediary'; GST demand quashed, refund ordered
Case-Laws
GST
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted “export of services” and whether the supplier qualified as an “intermediary” under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitati

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