M/s Great Lakes E-Learning Services Pvt Ltd., Flat No:758-759, 19th Main, Sector-02, 1st Floor, HSR Layout, Near Sri Sai Mandir, Bengaluru-560102 (hereinafter referred as ‘applicant), having GSTIN: 29AAECB3694E1ZJ, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
2. The Applicant is a Private Limited Company, head quartered in Gurgaon, Haryana that provides professional education courses to students and the under collaboration agreement with PES University, Bangalore. The courses are delivered through a combination of physical classroom & e-learning mode. In view of the above, the applicant has sought advance ruling in respect of the following question:
Whether education services provided by Great Lakes E-learning Services Private Limited (“GLE”) under collaboration agreement with PES University to offer professional education and degree programs in emerging areas such as Data Science, Al, Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017?
3. The applicant, vide their letter dated 05.03.2021, received in this office on 15.03.2021, requested for withdrawal of the application for advance ruling, filed before this authority and also to accept the said withdrawal request, quoting the internal management decision of the company.
4. In view of the foregoing, we pass the following
The application filed by the Applicant for advance ruling is disposed off as withdrawn.