Promotion & marketing of overseas university courses do not constitute export of services :AAR

In re Global Reach Education Services Pvt Ltd (GST AAR West Bengal) Facts of the case The Applicant is engaged in providing Overseas Education Advisory wherein it promotes the courses provided by overseas universities and makes the prospective students aware about the courses. As a part of service, it also ensures the submission of requisite documents and payment of requisite fees by students to the Universities. The Applicant receives commission as consideration for promotional services rendered to prospective students in foreign currency basis the number of students enrolled in the universi...