Dear Sir/Madam,
I am overseas education consultant. Many students are studying in foreign university for higher education. I organize the courses from university to students. In this case universities are paying fixed commission to me without GST.
Receipent outside India. Services provided Outside India. I am in India. Commission received in foreign currency.
In this case I am liable to pay IGST @ 18% or not.
Kindly advice.
Thanks
I agree with Mr Prasad
Sir,
LUT submitted with Bond.
Sir,
LUT submitted with Bond. If yes, the Total Value of IGST is in bank guarantee format.
Now u need to file gst returns under zero rated supply for it.
It is taxable service as you will be treated as intermediary and in this case place of supply will be deemed to be your place of business not foreign country.
Agree with Mr Varun Gupta. This same case has been discussed and file before AAR and AAAR West Bangal in case of Pulak Kunar Saha, where ruling was pronounced the service provided by an agent, broker or an aggregator whatever name called to a foreign university for promoting foreign courses in India will not be treated as export of service. Rather it will fall under Intermediary as per section 2(13) of IGST ACT.
Mr Porwal, can you please state the exact case name or court ruling date.
Thank you
AAAR Ruling No. 01/WBAAAR/Appeal/2018 dates 26-04-2018 in case of Pulak Kunar Saha.
kindly refer about ruling. Thanks
Yes, that is the same meaning. Service to foreign university for promoting and enrolling Indian Student.
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