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

Date: July 24, 2018

Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): RAKESH KUMAR SHARMA AND MS. SMARAKI MAHAPATRA
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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 Appellant is a Private Limited Company primarily engaged in promoting the courses of Foreign Universities in India among prospective students. The Appellant had approached the West Bengal Authority for Advance Ruling for deciding the determinatio…

1. This Appeal has been by filed M/s Global Reach Education Services Private Limited, holding GSTIN 19AAGCG0859E1ZK (hereinafter referred to as the "Appellant"), on 16.04.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Advance Ruling. 2. The Appellant is a Private Limited Company primarily engaged in promoting the courses of Foreign Universities in In…

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