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GLOBAL REACH EDUCATION SERVICES PVT. LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHA SARATHI DEY
Pet. Counsel
Pulak Kumar Saha
Res. Counsel
Na

Petitioner / Applicant

GLOBAL REACH EDUCATION SERVICES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Mar 21, 2018
Order No.

02/WBAAR/2017-18

Citation

2018(3) TAXREPLY 73
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ORDER

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 Act”), and, therefore, a zero-rated supply under the CGST / WBGST Act 2017 (hereinafter referred to as “GST Act”). 2. The Applicant submits that it is providing the above services to the foreign universities, for which it receives consideration in convertible foreign exchange. The service recipient is located outside India and is not an establishment of a distinct person in accordance with Explanation 1 to section 8 of the IGST Act. The place of supply of the services is outside India in terms of section 13(2) of the IGST Act. The supply of services by the applicant shou....

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