Articles

After the 2026 amendment, the place of supply for intermediary services will be considered as the location of the recipient (foreign client).

Finance Act 2026: Big GST Relief for Indian Companies Providing Intermediary Services to Foreign Clients

Judgement

Marketing and consultancy services provided on a principal-to-principal basis qualify as independent services

AAR Rules Student Recruitment Services for Foreign Universities Not 'Intermediary Services'

Gujarat High Court directs GST refund holding software consultancy as export of services

IT Services to Foreign Parent Are Not Intermediary Services Under GST

The High Court upheld the CESTAT's order and dismissed the appeal filed by the GST department, holding that the respondent’s services are an export of services, not intermediary services.

Support and Student Recruitment Services Rendered to Foreign Universities are Not Intermediary Services: Delhi HC

Kerala Authority for Advance Ruling on treatment of marketing, recruitment, and referral services provided to foreign universities and colleges

GST AAR: Marketing, recruitment, and referral services provided to foreign universities and colleges qualify as "intermediary services"

SC dismisses Union’s SLP; confirms KC Overseas’ services to foreign universities qualify as export, not intermediary services

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Finance Act 2026: Big GST Relief for Indian Companies Providing Intermediary Services to Foreign Clients

AAR Rules Student Recruitment Services for Foreign Universities Not 'Intermediary Services'

IT Services to Foreign Parent Are Not Intermediary Services Under GST

Support and Student Recruitment Services Rendered to Foreign Universities are Not Intermediary Services: Delhi HC

GST AAR: Marketing, recruitment, and referral services provided to foreign universities and colleges qualify as "intermediary services"

SC Upholds Bombay HC Ruling: Foreign University Services Are Exports, Not Intermediary, Refund Allowed