Export of services or not? - The Appellant promotes the courses ...

Appellate Authority Confirms Appellant as Intermediary for University Course Promotion under IGST Act Section 2(13.

August 7, 2018

Case Laws     GST     AAAR

Export of services or not? - The Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be considered as an intermediary in terms of Section 2(13) of the IGST Act. - Appellate AAR confirmed the order AAR.

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