Summary / Headnotes
Held - Dismissed the Revenue's SLP and affirmed the High Court's view that services provided by the assessee to foreign universities by recommending students for admission qualified as export of services under Section 2(6) of the IGST Act. Reading Sections 2(6), 2(13) and 13(2) of the IGST Act together with the definition of "recipient" under Section 2(93) of the CGST Act, the Court accepted that the foreign universities, being liable to pay the consideration in foreign currency, were the recipients of the services and the place of supply was outside India. Accordingly, the assessee was entitled to refund of the GST paid on such export services, the issue being covered by the decisions in Vodafone India Ltd. and Blackberry India Pvt. Ltd. (Paras 1 & 2).
In favour of assessee
AI Summary of the Case
Question Answered
Issue 1: Whether services provided by an Indian entity to foreign universities by recommending students for admission qualify as export of services under Section 2(6) of the IGST Act.
Views: SLP dismissed. Affirming the Bombay High Court, the services qualified as export of services since the foreign universities were the recipients of the services, consideration was received in convertible foreign exchange, and the place of supply was outside India. Accordingly, the assessee satisfied the requirements of Section 2(6) of the IGST Act. (Paras 1 and 2).
Issue 2: Whether foreign universities or the students in India are the recipients of service for determining eligibility to export benefits and GST refund.
Views: SLP dismissed. The recipient of service is the person liable to pay the consideration under Section 2(93) of the CGST Act. Since the foreign universities paid the consideration, they were the recipients of the services and not the students, entitling the assessee to the export benefit and consequential refund of GST, subject to receipt of consideration in foreign currency. (Paras 1 and 2).
Issue 3: Whether the assessee was entitled to refund of GST paid on services rendered to foreign universities.
Views: SLP dismissed. Following the decisions in Vodafone India Ltd. and Blackberry India Pvt. Ltd., the Bombay High Court's direction granting refund of GST on export of services was upheld. (Paras 1 and 2).
Citations
- Commissioner v. Blackberry India (P.) Ltd. — SLP (C) No. 25992 of 2024
- dated 4-11-2024
- CST v. Vodafone India Ltd. — (2025) 33 Centax 152 (S.C.)
Judgment
IN THE SUPREME COURT OF INDIA
before the bench of
mr. B. V. NAGARATHNA and
mr. SATISH CHANDRA SHARMA, JJ.
Union of India
Versus
K.C. Overseas Education Pvt. Ltd.
SLP to Appeal (C) Nos. 21104 and 21105 of 2025, decided on 25-8-2025
REPRESENTED BY:
Shri Rupesh Kumar, Sr. Adv.,
Shri Gurmeet Singh Makker, AOR,
Shri Udai Khanna,
Shri Navanjay Mahapatra,
Shri Piyush Beriwal,
Shri Rajat Vaishnaw,
Shri Mudit Bansal, Advs. and
Shri S. Dwarakanath, A.S.G., for the Petitioner
Shri Ayush Agarwal,
Ms. Neha Choudhary,
Shri Sahil Parghi,
Shri Shreyash Agrawal,
Ms. Nitum Jain,
Ms. Umang Motiyani,
Shri Swastik Mishra,
Ms. Medha Sinha, Advs.,
Ms. Charanya Lakshmikumaran, AOR and
Shri V. Sridharan, Sr. Adv., for the Respondent
[Order]. - Having regard to the judgment dated 06.05.2025 passed by this Court in CST v. Vodafone India Ltd. [Civil Appeal Nos.10815-10819 of 2014] and connected matters [(2025) 33 Centax 152 (S.C.)], these special leave petitions also stand dismissed.
2. We also bear in mind the dictum of this Court dated 04.11.2024 in Commissioner, Central Excise, CGST-Delhi South Commissionerate v. Blackberry India (P.) Ltd. [SLP (C) No. 25992 of 2024].
3. Pending application(s) shall also stand disposed of.