Omnisoft Technologies (P.) Ltd., In re
Date: January 2, 2019
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
Summary
1. The appellant raised the following question for advance ruling before the GujaratAuthority for Advance Ruling (herein after referred to as the "GAAR") - “The activity provided by UCMAS using abacus whether qualifies for exemption f…
The appellant M/s. Omnisoft Technologies Pvt. Ltd. (OTPL) submitted that with products like UC-MAS, UC-DinoArt, and UC-MLS from UCMAS Education Group Malaysia, the appellant has ensured that with the medium of using tools like ABACUS, Arts, Various Memory enhancing Techniques (like mental mapping, mnemonics, etc.), a child’s mental abilities faculties like concentration power, memory, alertn…