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TAKE OFF ACADEMY (NIDHI RAHUL GANDHI)
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Samir Siddhapuria
Res. Counsel
Na

Petitioner / Applicant

TAKE OFF ACADEMY (NIDHI RAHUL GANDHI)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 30, 2018
Order No.

GUJ/GAAR/ADM/2018/33

Citation

2018(8) TAXREPLY 250
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ORDER

The applicant Take Off Academy has filed application seeking advance ruling on following questions – (a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001 dated 31st July, 2017 for conducting test on behalf of M/s. Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act or not? (b) If the answer of the above question is negative then transaction of supply of services is intra state supply of service or interstate supply of services? 2. The applicant has submitted that Pearson US enters into an agreement with certain Indian Organizations / establishments who are organizing test as per Pearson VUE Authorized Centre Agreement to provide facilities for the electronic delivery of tests. The applicant is contracted organization providing facilities / services for electronic delivery of test in India to M/s. Pearson VUE. The term facilities / service include infrastructure, certified test administrators, verification of the candidat....

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