Center for International Admission and Visas (CIAV) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- May 8, 2024
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
'Marketing/Recruitment/ Referral Consultant' services to foreign universities are not intermediary services
Summary
The case law discusses a situation where an Indian company provides marketing, recruitment, and referral consultancy services to foreign colleges and universities. The company enters into agreements with the foreign colleges and universities, and its…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Center for International Admission and Visas (CIAV), Plot No. 9/3RT, S R Nagar, Hyderabad, Telangana- 500 038 (36AAJFC7567P1ZL) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST…