Unitech Engineers (Prop. Naresh Arya) ., In re
Date: April 28, 2026
Subject Matter
Coursera User License Supply to OSDA is Licensing Service for Computer Software, Not Education (SAC: 9973 31). Attracts 18% GST
Summary
The Authority for Advance Ruling (AAR) held that the supply of Coursera User Licenses to the Odisha Skill Development Authority (OSDA) is not classifiable as an education service. Instead, it is more appropriately categorized under Heading 9973 as li…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject: M/ s Unitech Engineer, (Prop: Mr. Naresh Arya) (herein after referred to as the ‘Applicant’) having principal place of business at Unitech House, Udit Nagar, Rourkela, 769012. bearing GSTIN: 21ABOPA8813E1Z2 has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules,…