The Supreme Court on Thursday dismissed the Special Leave Petition (SLP) filed by the Delhi GST Department against a Delhi High Court judgment holding that educational consultancy services provided to foreign universities do not qualify as “intermediary services” under the GST regime. The bench of Justice Dipankar Datta and Justice Satish Chandra Sharma affirmed the…
Educational Consultancy Services Not ‘Intermediary’ Under GST: Supreme Court
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.
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