Access to Coursera Content Is Licensing of Intellectual Property Rights: Odisha AAR

In re Unitech Engineers (Prop. Naresh Arya) (GST AAR Odisha) The Odisha Authority for Advance Ruling (AAR) considered an application filed by M/s Unitech Engineer regarding the GST classification and exemption applicability for supply of Coursera User Licenses to the Odisha Skill Development Authority (OSDA). The Applicant, acting as a distributor and subcontractor of Coursera Inc., USA, supplied user licenses enabling technical students in Odisha to access online courses and digital skill programs hosted on Coursera’s proprietary digital platform. The Applicant sought rulings on whether the...