In a recent ruling, the Telangana Bench of the Authority of Advance Ruling (AAR) clarified that the provision of services of marketing, recruitment, or referrals to foreign universities by the Center for International Admission and Visas (CIAV), the applicant, on a principal-to-principal basis does not constitute an ‘intermediary service’. Further, such services should be considered as exports, which are not subject to goods and services tax (GST), provided the payments are received in convertible foreign exchange.
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