Delhi High Court Rules Education Consultancy Services to Foreign Universities Are Not ‘Intermediary’ Services Under IGST Act
The Delhi High Court has held that Indian entities providing education consultancy, marketing, and recruitment support services to foreign universities are not ‘intermediaries’ under Section 2(13) of the IGST Act. The Court set aside the rejection of a GST refund claim, clarifying that such services qualify as export of services when consideration is received from foreign universities.
