{"id":3449,"date":"2025-11-25T15:22:59","date_gmt":"2025-11-25T15:22:59","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3449"},"modified":"2025-11-25T15:23:01","modified_gmt":"2025-11-25T15:23:01","slug":"gst-hc-delhi-judgement-dated-25-09-2025-educational-consultancy-services-to-foreign-universities-not-intermediary-qualify-as-export","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/25\/gst-hc-delhi-judgement-dated-25-09-2025-educational-consultancy-services-to-foreign-universities-not-intermediary-qualify-as-export\/","title":{"rendered":"GST, HC Delhi Judgement Dated 25\/09\/2025 &#8211; Educational Consultancy Services to Foreign Universities not \u2018Intermediary\u2019, qualify as Export"},"content":{"rendered":"\n<p><em>Case of Commissioner of Delhi GST vs Global Opportunities Private Limited, HC Delhi, Judgement Dated 25<sup>th<\/sup>September 2025.<\/em>\u00a0HC held that Indian Institution providing educational consultation to students in India and Foreign Educational Institution paying commission thereof cannot be considered as intermediary service. Accordingly, writ petition of revenue dismissed.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1Xjp2cYFiPS5CygHnuXUeAw9nQgMFGugb\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 25\/09\/2025)<\/em><\/a><strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Commissioner of Delhi GST vs Global Opportunities Private Limited, HC Delhi, Judgement Dated 25thSeptember 2025.\u00a0HC held that Indian [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[40,37],"tags":[],"class_list":["post-3449","post","type-post","status-publish","format-standard","hentry","category-judiciary-customs","category-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, HC Delhi Judgement Dated 25\/09\/2025 - Educational Consultancy Services to Foreign Universities not \u2018Intermediary\u2019, qualify as Export - Bhatia Bhola &amp; 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