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Case Details: KC Overseas Education (P.) Ltd. vs. Union of India - [2025] 178 taxmann.com 35 (Bombay)

Judiciary and Counsel Details

Avinash G. Gharote & Abhay J. Mantri, JJ.
V. Sridharan, Sr Adv., Saurabh Malpani & Agrawal, Advs. for the Petitioner
S.N. Bhattad, Adv. for the Respondent

Facts of the Case

The petitioner entered into an agreement with a foreign university to provide services. The petitioner was recommending names of students to foreign universities for being enrolled as students. Assessee paid the tax on the services so provided and claimed a refund of the same. The matter was placed before the Bombay High Court for consideration.

High Court Held

The High Court held that the entire definition of ‘export of services’ under Section 2(6) of the IGST Act has to be read as a whole and not in a piecemeal manner and will have to be read in the background of what the statute defines to mean a ‘recipient’ as indicated in section 2(6)(ii) of IGST Act, as defined in Section 2(93) of GST Act in conjunction with section 13(2) of IGST Act. Considering the definition of ‘recipient’ as contained in section 2(93) of the GST Act, which holds an entity to be a recipient in case consideration is payable on the supply of services, is the person who is liable to pay that consideration and the language of section 13(2) read with section 2(6) of IGST in light of the definition of intermediary as contained in section 2(13) of IGST, it was held that the petitioner would not fall within the definition of ‘recipient’.Therefore, the petitioner would be entitled to a refund of GST paid by the petitioner to the department subject to the receipt of consideration in foreign currency.