Overseas Education Advisory Services in India Subject to GST; Not "Export of Services" Per IGST Act Section 2(6)(iii).

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Full Text of the Document

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....Overseas Education Advisory services - promotion of courses of foreign universities among prospective students - The place of supply is the territory of India - As the condition under section 2(6)(iii) of the IGST Act is not satisfied - The activity does not qualify as “Export of Services” - AAR....