Whether it is import of Service. ??

I am in buisness of immigration in India collecting fee from student which being deposited into University in Canada for which I get the commission from Canada into my account in convertible rupees.

So whether it is export of Service???
Replies (2)
Quick Summary
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.

No it not Import of services.

As per Section 2(13) of IGST Act it is cover under Intermediary Service & as per Section 13(8) of IGST Act place of supply in case of Intermediary Service is where the Supplier is located.

So you need to charge CGST/SGST.
Supply of goods imported into the territory of India till they cross the customs frontier of India shall be treated to be a supply of goods in the course of inter state trade or commerce Sec 7(2) of igst act.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details