Counselling Services Not Intermediary – GST Refund Upheld

Centax Editorial Board

February 3, 2026

• 2 min. read

Case Details: Commissioner of Goods and Service Tax, DGST Delhi vs. Global Opportunities Pvt. Ltd. (2026) 39 Centax 11 (S.C.)

Judiciary and Counsel Details

Dipankar Datta & Satish Chandra Sharma, JJ.
S/Shri Tarun Gulati, Sr. Adv., Sparsh Bhargava, Ms Vanshika Taneja, Aryan Singh, Aakrit Bhargav, Advs., Ms Ishita Farsaiya & Bhakti Vardhan Singh, AORs for the Respondent, for the Petitioner.

Facts of the Case

The assessee, a Delhi-based educational consultancy, provided counselling services to Indian students for foreign educational institutions. Under agreements, it recommended students for admission, raised invoices directly on the foreign institutions, and received commission in foreign exchange. Refunds of GST paid on the claimed export of services were filed. The Proper Officer rejected the refunds, treating the services as intermediary services and raising issues of limitation and incorrect categorisation. On appeal, the Appellate Authority allowed the refunds, and the Department challenged the order, contending that the respondent acted as an agent. The High Court held that the respondent supplied consultancy on its own account, did not act on behalf of the foreign institutions, and received consideration directly from recipients outside India; since the assessee did not merely facilitate a third-party supply, the services were not intermediary and qualified as export. The matter was accordingly placed before the Supreme Court through a Special Leave Petition (SLP).

Supreme Court Held

The Supreme Court held that it was not inclined to interfere with the impugned High Court order. While the time for refund of amounts by the assessee, as directed by the Appellate Authority, was extended by two months, the SLP filed against the High Court’s order was dismissed. The Court confirmed that the consultancy services were supplied on the assessee’s own account and qualified as export, entitling the assessee to a refund of GST with applicable statutory interest.