NCS Pearson INC ., In re
Date: November 13, 2020
Subject Matter
Online tests coupled with minimum human intervention in terms of scoring are within the purview of OIDAR. AAR ruling set aside.
Summary
The appeal is on the limited aspect of the classification of the Type-3 test administrative solution offered by the Respondent Company to its clients in India. The lower Authority had held that the Type-3 test does not qualify for classification as O…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar…