GST Advance Ruling Application Withdrawn as ITC Time-Limit Issue Was Outside AAR Jurisdiction

In re Pigeon Education Technology India Pvt. Ltd. (GST AAR Karnataka) M/s Pigeon Education Technology India Pvt. Ltd., engaged in providing online education services for students from Classes I to X, filed an application before the Karnataka Authority for Advance Ruling concerning input tax credit (ITC) related to import of services. The applicant procures advertisement services from foreign entities such as Facebook and Google, which it considers to be import of services under GST law. According to the applicant, Integrated GST (IGST) is payable on such services, and after payment of the tax,...