Whether it is import of Service. ??

This discussion clarifies whether an Indian immigration business, collecting fees from students for Canadian universities and receiving commission, constitutes an export of service. According to the IGST Act, specifically Section 2(13) defining intermediary services and Section 13(8) on the place of supply, such services are considered intermediary. Therefore, the place of supply is where the supplier (the Indian business) is located, meaning CGST/SGST should be charged, not IGST. This contrasts with the treatment of goods imported into India before customs clearance.