{"id":74662,"date":"2025-12-26T07:18:36","date_gmt":"2025-12-26T01:48:36","guid":{"rendered":""},"modified":"2025-12-26T07:18:36","modified_gmt":"2025-12-26T01:48:36","slug":"student-admission-facilitation-for-foreign-universities-via-overseas-entity-treated-as-export-not-39-intermediary-39-gst-demand-quashed-refund-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74662","title":{"rendered":"Student admission facilitation for foreign universities via overseas entity treated as export, not &#39;intermediary&#39;; GST demand quashed, refund ordered"},"content":{"rendered":"<p>Student admission facilitation for foreign universities via overseas entity treated as export, not &#39;intermediary&#39;; GST demand quashed, refund ordered<br \/>Case-Laws<br \/>GST<br \/>Services of facilitating Indian students&#39; admissions to foreign universities through a foreign entity were examined to determine whether they constituted &#8220;export of services&#8221; and whether the supplier qualified as an &#8220;intermediary&#8221; under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitati<\/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=95430\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Student admission facilitation for foreign universities via overseas entity treated as export, not &#8216;intermediary&#8217;; GST demand quashed, refund orderedCase-LawsGSTServices of facilitating Indian students&#8217; admissions to foreign universities through a foreign<\/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-74662","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74662","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=74662"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74662\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}