Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed

Last updated: 14 August 2026

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Quick Summary

The Delhi High Court has ruled that education consultancy and marketing services provided by an Indian company to foreign universities are considered an 'export of services' and not 'intermediary services'. The court found that the company acted on its own account, received payment directly from the universities, and did not have the authority to bind them. Consequently, the rejection of the company's refund claim for IGST paid on these services was overturned, and the refund, along with statutory interest, was ordered to be granted.

Court :
Delhi High Court

Brief :
The Hon’ble Delhi High Court in the case of Fateh Education Consulting Private Limited v. Assistant Commissioner & Ors [W.P.(C) 17500/2025 order dated May 08, 2026] held that education consultancy/marketing and recruitment support services rendered by an Indian entity to foreign universities would qualify as ‘export of services’ and not ‘intermediary services’ under Section 2(13) of the IGST Act, where the assessee rendered services on its own account, received consideration from foreign universities, had no authority to bind such universities, and merely incidentally assisted students in the admission process. The Court accordingly set aside the rejection of refund and directed grant of refund with statutory interest.

Citation :
W.P.(C) 17500/2025 order dated May 08, 2026

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