Breif Issue :
Provides foreign universities services relating to enrolment students from India and wants to know whether it is intermediary; or whether the service provided to the Universities abroad is to be considered “export”
Place of supply is beyond the jurisdction of the Advance ruling authority. So only accepted for intermediary services.
Ruling:-The services of the applicant are not “Export of Service” and are taxable under the GST Act
Ruling:-The services of the applicant are not “Export of Service” and are taxable under the GST Act
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