Case LawAdvance Ruling No. KER/07/2024
Salve Maria International ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- January 9, 2024
- Type:
- Advance Ruling
- Members:
- Gayathri, Abdul Latheef
Subject
Services provided in relation to admissions to foreign universities are not exempt from GST
Exemption
Summary
In this case law, the applicant, who is an official representative of various foreign universities, sought an advance ruling on whether their services related to admission to these universities qualify for exemption from Goods and Services Tax (GST)…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA M/s. Salve Maria International, 18/240, C36/511, Santhom Complex, Kottaramattom, Pala, Kottayam (hereinafter referred to as the applicant) is a registered partnership firm bearing GSTIN 32ACAFS1546D1ZO. The applicant is the official representative of several Universities and in the United Kingdom and Canada. The students who wish…