NCS Pearson INC ., In re
Date: May 22, 2020
Subject Matter
Online tests coupled with significant human intervention in terms of scoring are outside the purview of OIDAR
Summary
Applicant offers three types of test-administrative solutions on behalf of its clients to the test-takers in India. Type 1 Test: Tests that are self-administered by the candidates (‘test-takers’) and are wholly digital in nature. The test…
1. M/s. NCS Pearson Inc. with User ID number 9918USA29031OSC, have filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017 in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. Hon’ble High Court of Delhi in the ca…