Commissioner of Delhi Goods And Service Tax DGST Vs Global Opportunities Private Limited
Date: September 24, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Subject Matter
Educational Consultancy Services to Foreign Universities Not ‘Intermediary’; Qualify as Export
Summary
The Delhi High Court ruled that an Indian institution providing educational consultation services to students intending to study abroad does not qualify as an intermediary service when receiving commission from foreign educational institutions (FEIs)…