{"id":6193,"date":"2025-10-03T18:09:21","date_gmt":"2025-10-03T12:39:21","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6193"},"modified":"2025-10-03T18:09:21","modified_gmt":"2025-10-03T12:39:21","slug":"student-enrolment-services-to-foreign-university-not-intermediary-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/student-enrolment-services-to-foreign-university-not-intermediary-hc","title":{"rendered":"Student Enrolment Services to Foreign University Not Intermediary | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000408858\/services-provided-to-foreign-university-for-student-enrolment-not-intermediary-services-refund-allowed-hc\"><span class=\"TextRun SCXW232475909 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW232475909 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">IDP Education India Pvt. Ltd. vs. Union of India (2025) 34 Centax 374 (Raj.)<\/span><\/span><\/a> \r\n<\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>K.R. SHRIRAM<\/strong>, CJ. &amp; <strong>Maneesh Sharma<\/strong>, J.<\/li>\n<li><strong>S\/Shri Prasad Pranjape<\/strong> &amp; <strong>Nitin Jain<\/strong>, for the Petitioner<\/li>\n<li><strong>S\/Shri Bharat Vyas<\/strong>, AAG with<strong> Sandeep Pathak<\/strong>,<strong> Palash Gupta<\/strong> &amp; <strong>Ms Niti Jain Bhandari<\/strong>, for the Respondent<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW21482527 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW21482527 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner, a subsidiary of an Australian company, submitted that it provided services to the Australian company relating to student enrolment in foreign universities. Under a bipartite arrangement, the petitioner assisted students by providing information on courses, qualification requirements, counselling, and enrolment guidance, but had no contractual relationship with the students or the foreign universities and no role in the final admission process. The petitioner classified these services supplied to the Australian company as export of services and claimed a refund of IGST paid for such zero-rated supplies. The petitioner contended that the services could not be treated as intermediary services, since there was no tripartite contractual relationship, and therefore the place of supply should be treated as outside India, qualifying for export and IGST refund. The matter was accordingly placed before the High Court.<\/span><\/span><span class=\"EOP SCXW21482527 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><span data-contrast=\"none\">The High Court held that, for a service to qualify as an \u2018intermediary\u2019, there must exist a contract involving three parties; in the absence of such a contract, the petitioner could not be considered an intermediary. The Court observed that the services rendered by the petitioner were exclusively to the Australian company and therefore qualified as export of services under Section 2(13) of the IGST Act. The Court noted that the petitioner had no role in the final admission process and no contractual arrangements with the foreign universities or students, confirming that the supply was solely to the Australian company. Accordingly, the matter was remanded to the Adjudicating Authority for processing the refund claim, which was to be paid along with applicable interest.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><strong><em>list of Cases Cited<\/em><\/strong><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2030%20Centax%20391%20(Bom.)&amp;itemType=AP\">IDP Education India Pvt Ltd v. Union of India<\/a> \u2014 2025 (99) G.S.T.L. 193 (Bom.) = (2025) 30 Centax 391 (Bom.) \u2014 Referred [Paras 4, 7, 9]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: IDP Education India Pvt. Ltd. vs. Union of India (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":6204,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Student Enrolment Services to Foreign University Not Intermediary | HC<\/title>\n<meta name=\"description\" content=\"Rajasthan HC held IDP Education India\u2019s services to its Australian parent as export of services, not intermediary, allowing IGST refund with interest.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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