Outcome of the Global Reach’s advance ruling application means that Indian GST is applicable on the “services” to “foreign” universities by “agencies” in India and deemed as “not export” since the definition of ‘intermediary’ u/s 2(13) of IGST Act is not same as that u/r 2(f) of POPS Rules, 2012 

The Advance Ruling is not in our favour and the outcome of appeal too has upheld the ruling. This will have an impact on all those delivering service to overseas…