Counselling Services to Foreign Institutions Treated as Export

Case Details: Commissioner of Delhi Goods and Service Tax DGST Delhi vs. Global Opportunities (P.) Ltd. - [2026] 182 taxmann.com 881 (SC)

Judiciary and Counsel Details

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

Facts of the Case

The assessee, an educational consultancy, provided counselling services to Indian students for admission to foreign educational institutions and earned commissions. The assessee filed refund claims for tax paid on the claimed export of services, which the jurisdictional officer under GST rejected on the grounds that the services were intermediary in nature and that the category was incorrect. The Appellate Authority allowed the refunds, and the Department of Revenue challenged the decision, contending the assessee acted as an agent. The High Court held that it supplied services on its own account, invoices were raised on foreign institutions and payment received from abroad, so the services qualified as export and refund with statutory interest was payable. The matter was accordingly placed before the Supreme Court.

Supreme Court Held

The Hon’ble Supreme Court held that it was not inclined to interfere with the High Court’s order. The Court observed that the High Court had correctly interpreted the place of supply and export provisions under Section 13 read with Sections 2(6), 2(13) and 16 of the IGST Act, and refund provisions under Section 54 read with Section 56 of the CGST Act. The Supreme Court noted that the assessee did not arrange or facilitate a third party supply and therefore did not qualify as an intermediary, and that invoices raised on and consideration received from foreign institutions established the recipient outside India. The Court directed that the refund amount be paid within an extended period of two months and dismissed the special leave petition filed against the impugned order.