Omnisoft Technologies (P.) Ltd., In re

Date: August 23, 2018

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R.B. MANKODI AND G.C. JAIN
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Subject Matter

Child development program based on Visual Arithmetic and Abacus that boosts brainpower is not exempt from GST as it is neither an art nor a recreational activity

Exemption

Summary

The applicant has submitted that UCMAS (Universal Concept Mental Arithmetic System) is a product of UC International Corp., headquartered in Kuala Lumpur, Malaysia and the UCMAS Education Group Malaysia has awarded the National Franchisee for the who…

1. The applicant M/s. Omnisoft Technologies Pvt. Ltd. (OTPL) is engaged in IT business and education sector, with thrust on the franchisee model. The applicant has submitted that in the non-IT field, it has ventured in diverse segments, which has also lead to overall skill development of children involved in the said field. It is submitted that with products like UC-MAS, UC-DinoArt, and UC-MLS fro…

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