Advance Ruling on GST Exemption for Foreign University Admissions

In re Salve Maria International (GST AAR Kerala)

In a recent advance ruling, the Kerala GST Authority (AAR) examined the GST applicability on services provided by M/s. Salve Maria International, a consultancy firm assisting students with admissions to foreign universities. The firm, representing various institutions in the UK, Canada, and Australia, argued that its services should be GST-exempt under Notification No. 12/2017. This exemption applies to educational institutions offering recognized qualifications as per Indian law. The firm’s claim was based on the universities’ m

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