{"id":73951,"date":"2025-10-08T08:45:19","date_gmt":"2025-10-08T03:15:19","guid":{"rendered":""},"modified":"2025-10-08T08:45:19","modified_gmt":"2025-10-08T03:15:19","slug":"educational-consultant-held-supplier-not-intermediary-services-qualify-as-export-under-igst-section-13-2-governs-place-of-supply","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73951","title":{"rendered":"Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply"},"content":{"rendered":"<p>Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplier of services &#8211; not an &#8220;intermediary&#8221; &#8211; 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93174\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73951","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73951","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73951"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73951\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}