I am in buisness of immigration in India collecting fee from student which being deposited into University in Canada for which I get the commission from Canada into my account in convertible rupees.
So whether it is export of Service???
No it not Import of services.
As per Section 2(13) of IGST Act it is cover under Intermediary Service & as per Section 13(8) of IGST Act place of supply in case of Intermediary Service is where the Supplier is located.
So you need to charge CGST/SGST.
CAclubindia
