Global Reach Education Services (P.) Ltd., In re

Date: March 21, 2018

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): VISHWANATH AND PARTHA SARATHI DEY
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Subject Matter

Facilitating recruitment/enrolment of students to a foreign university is not 'Export of Services'.

Place Of Supply

Summary

The Applicant provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered "export"…

1.  The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered "export" within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017, (hereinafter referred to as "the IGST…

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