Promoting foreign varsities not an export, to incur GST

The  Authority for Advance Rulings ( AAR ) has held that services performed by  Global Reach Education Services , which promoted courses of foreign universities among prospective students in India, cannot be regarded as ‘export of services’. Thus, these services would attract  GST . Global Reach, based in Kolkata, had sought a ruling from the West Bengal AAR on whether the services…