Case Law Details
In re Global Reach Education Services Pvt Ltd. (GST AAAR West Bengal)
Provides foreign universities services relating to enrollment of students from India and wants to know whether it is intermediary
In this case, the Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be considered as an intermediary in terms of Section 2(13) of the IGST Act.
In view of the above discussions, we are in conformity with the West Bengal Authority for Advance Ruling, that the services of the Appellant are not ‘Export of Services’ under the GST Act, and are eligible to tax.
Also Read AAR Ruling- GST payable on Overseas Education Advisory to students in India: AAR
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