Maryland Study Abroad Private Limited ., In re
Date: June 30, 2025
Subject Matter
Marketing, recruitment, and referral services provided to foreign universities do not qualify as "export of services"
Summary
Maryland Study Abroad Private Limited, an Indian education consultancy, sought an advance ruling on whether its services to foreign universities and colleges qualify as "export of services" and are therefore exempt from GST. The applicant has agreeme…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. Maryland Study Abroad Private Limited, 27/1521/A1, Second Floor, Adakandy Building, Mavoor Road, Puthiyara, Kozhikode-673004 (herein after referred to as the applicant) is an education consultancy service provider, engaged in the private sector. The applicant provides comprehensive services with regard to the admission of students in Ind…