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GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SMARAKI MAHAPATRA

Pet. Counsel

Pulak Kumar Saha

Res. Counsel

Petitioner / Applicant	GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED
Respondent	NA
Court	AAAR (Appellate Authority for Advance Ruling)
State	West Bengal
Date	Jul 24, 2018
Order No.	01/WBAAAR/Appeal/2018
Citation	2018(7) TAXREPLY 131
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ORDER
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. 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 determination of liability to pay goods and services tax on Appellant’s output services. The West Bengal Authority for Advance Ruling after hearing the matter and examining the documents vide its Ruling dated 21.03.2018 came to the finding that the Applicant was an intermediary service provider and held that: “The services of the applicant are not ‘Export of Services’ and are taxable under the GST Act.” The Appellant in Para 2.18 of....