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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Overseas Education Advisory services - promotion of courses of ...

GST

April 17, 2018

Overseas Education Advisory services - promotion of courses of foreign universities among prospective students - The place of supply is the territory of India - As the condition under section 2(6)(iii) of the IGST Act is not satisfied - The activity does not qualify as “Export of Services” - AAR

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