Allen Career Institute Private Limited ., In re
Date: March 24, 2026
Subject Matter
Online Training Services Classifiable as Commercial Training and Coaching, Attracting GST
Summary
The Authority for Advance Ruling (AAR) dismissed the applicant's plea, holding that online training services are to be classified as Commercial Training and Coaching Services (SAC 999293), not Online Information and Database Access or Retrieval (OIDA…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: . At the outset, we would like to make it clear that the provision…