BC Examinations & English Services India (P.) Ltd., In re
Date: June 1, 2018
Subject Matter
'Exam Support Services' and Student Facilitation Services to British Council UK (BCUK) in respect of International English Language Testing System ('IELTS') constitute a composite supply and taxable at rate of 18 per cent
Summary
The applicant is a subsidiary of the British Council which is the U.K.'s International Organisation for cultural relations and educational opportunities. The examinations which are operated under global arrangements administered centrally by BCUK…
1. As per the statement of facts submitted by the Applicant, it is a subsidiary of the British Council which is the U.Ks International Organisation for cultural relations and educational opportunities. The International English Language Testing System (hereinafter referred to as 'IELTS') is a highly regarded English Language proficiency test developed, managed and owned by the British Coun…