Export of Services under IGST Act – Bombay HC Ruling in KC Overseas Education Case

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Export of Services under IGST Act

Case Details: KC Overseas Education (P.) Ltd. vs. Union of India - [2025] 178 taxmann.com 35 (Bombay)

Judiciary and Counsel Details

  • Avinash G. Gharote & Abhay J. Mantri, JJ.
  • V. Sridharan, Sr Adv., Saurabh Malpani & Agrawal, Advs. for the Petitioner
  • S.N. Bhattad, Adv. for the Respondent

Facts of the Case

The petitioner entered into an agreement with a foreign university to provide services. The petitioner was recommending names of students to foreign universities for being enrolled as students. Assessee paid the tax on the services so provided and claimed a refund of the same. The matter was placed before the Bombay High Court for consideration.

High Court Held

The High Court held that the entire definition of ‘export of services’ under Section 2(6) of the IGST Act has to be read as a whole and not in a piecemeal manner and will have to be read in the background of what the statute defines to mean a ‘recipient’ as indicated in section 2(6)(ii) of IGST Act, as defined in Section 2(93) of GST Act in conjunction with section 13(2) of IGST Act. Considering the definition of ‘recipient’ as contained in section 2(93) of the GST Act, which holds an entity to be a recipient in case consideration is payable on the supply of services, is the person who is liable to pay that consideration and the language of section 13(2) read with section 2(6) of IGST in light of the definition of intermediary as contained in section 2(13) of IGST, it was held that the petitioner would not fall within the definition of ‘recipient’.Therefore, the petitioner would be entitled to a refund of GST paid by the petitioner to the department subject to the receipt of consideration in foreign currency.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied