Issue: Whether facilitating recruitment or enrolment of students to foreign universities is a taxable or zero-rated supply?

Background: Applicant facilitates recruitment / enrolment of students to foreign Universities. It is paid commission, based on performance in recruiting students, which is a percentage of tuition fee collected from students enrolled through applicant.

Ruling: From the terms of the agreement with the University, the applicant represented the University in India and acted as its recruitment agent. Hence, services provided by applicant were only as a representative of the University and not as an independent service provider. Since the place of supply in case of intermediary is India, its service to the foreign university does not qualify as 'Export of Services' but are taxable under GST.