Case LawOrder No GST-ARA-29/2020-21/642
Eduguide Overseas Studies Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 29, 2025
- Type:
- Advance Ruling
- Members:
- Himani Dhamija, Gojamgunde
Subject
Educational Consultancy Services to Foreign Universities are Export of Services, Eligible for ITC Refund
Input Tax CreditExport Of ServicesIntermediaryRefund
Summary
The Authority for Advance Ruling has clarified the GST implications for educational consultancy services. Services provided to foreign universities for student placement, where consideration is received directly from the universities in foreign curre…