Marketing For Foreign University Prima Facie Constitutes 'Export Of Services'; Entitled To GST Refund: Delhi High Court
The Delhi High Court recently said that a private consultancy providing marketing services to a foreign university is prima facie covered by its decision in Delhi Goods and Service Tax DGST v. Global Opportunities Private Limited (2025).Vide the said decision, the division bench of Justices Prathiba M. Singh and Shail Jain had held that foreign education consultancy services to students...
The Delhi High Court recently said that a private consultancy providing marketing services to a foreign university is prima facie covered by its decision in Delhi Goods and Service Tax DGST v. Global Opportunities Private Limited (2025).
Vide the said decision, the division bench of Justices Prathiba M. Singh and Shail Jain had held that foreign education consultancy services to students in exchange for admission based commission from foreign universities qualify as 'export of services'.
It had thus allowed the consultancy to claim GST refund on export of services under Section 54 of the Central Goods and Services Tax (CGST) Act, 2017.
The Court had further added that the entity cannot be termed as a mere agent or intermediary of the foreign universities to deny its claim for refund.
In the case at hand Petitioner, Fateh Education Consulting Private Limited, provides marketing services to University of Manchester. It had been denied the refund by holding it to be an intermediary.
The High Court observed,
“Prima facie, the Petitioner is providing marketing services for a foreign university i.e., University of Manchester, and in the opinion of this Court, the factual situation would clearly be covered in the decision of this Court in Global Opportunities Private Limited (Supra).”
It thus issued notice to the GST authority and also asked the officer, who had passed the impugned order, to join the proceedings virtually.
The matter is next listed on 11th December.
Appearance: Mr. Kamal Sawhney, Adv. for Petitioner; Ms. Anushree Narain, SSC for Respondents
Case title: Fateh Education Consulting Private Limited v. Assistant Commissioner, CGST Division, Wazirpur & Anr.
Citation: 2025 LiveLaw (Del) 1614
Case no.: W.P.(C) 17500/2025