Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR

In re Principal Commissioner of Central Tax Vs. NCS Pearson Inc (GST AAAR Karnataka) The Appellate Authority Allow the Appeal filed by the Principal Commissioner of Central Tax, Bangalore West Commissionerate and set aside the ruling give by the Authority for Advance Ruling in KAR ADRG 37/2020 dated 22-05-2020 with regard to the classification of the Type-3 test. The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms. We find from the information furnished by the Responden...