Question 26:

1 Location of service provider :- Delhi, India
2 Who is paying consideration for placement of students in foreign institutes.:- foreign Educational institutes in foreign currency
3 Where the selection procedure held.:- Delhi, India

Answer

The export of service is defined in Section 2 of the IGST Act as follow
 
(6) 'export of services' means the supply of any service when,''
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
      (iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
On the basis of your latest reply 
(i) Supplier of Service is in India
(ii) Recipient of Placement service is  foreign Educational institutes outside India
(ii) Place of supply according to section 13 (b) is the location of supplier of service i.e India. Because your service is in intermediary services and fall under the definition of intermediary in section 2(13) of IGST Act. which is reproduced below:-
'intermediary' means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;
 (iv)  payment received in Foreign Currency.
On the basis of above definitions placement services provided by you are not covered under " Export of service " because Place of Supply is in India. .(REPLY dt. 16/2/2018)