Attest Testing Services Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 23, 2019
- Type:
- Advance Ruling
- Members:
- Timothy, Borhade
Subject
Conducting online examinations along with pre-exam management processes, post exam management processes is a composite supply
Summary
Applicant has entered into contracts with various customers to provide services viz. conducting online examinations along with pre-exam management processes, post exam management processes across different cities & examination centers. In this re…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S. Attest Testing Services Limited, the applicant, seeking an advance ruling in respect of the following questions. a) Whether the services provided by the Applica…