global reach education services pvt ltd

• Member Login
• Schedule your virtual counselling

Your preferred overseas education advisor

• 32 Glorious years
• Agency of the year 2017
• Partner of over 500 foreign Institutions

Upcoming Events

We are there with you at every step.

An all-inclusive counselling

Certified and experienced counsellors of Global Reach will make the study abroad journey hassle-free.

Application Processing

Application processing is a manageable task when you have Global Reach experts to guide you.

Course Selection Advice

Proper guidance and assistance in choosing the appropriate course program by experts.

Scholarship Assistance

Our counsellors help in getting scholarships for pursuing study abroad programs.

Visa Assistance

Complete Visa assistance is given by our counsellor right from processing to documentation.

Pre-departure guidance

A session on pre-departure briefing is conducted with the students. The session is done once the students receive their visas.

Student Education Loan

Funding study abroad is simple, as Global Reach helps students get education loans.

Health cover for students

Health is the ultimate priority, so having health insurance is of utmost importance.

Accommodation

Stay in the best accommodation through our trusted partners across various destinations.

University Visit

Australian national university.

• 15th May, 2024 16:30 IST

Brunel University London

• 16th May, 2024 14:00 IST

University of Adelaide College

• 13th May, 2024 01:00 IST
• Bhubaneswar

The University of Sydney

• 20th Jan 2024 15:00 IST
• Salt Lake, Kolkata

Southern Cross University (SCU)

• Nehru Place, New Delhi

I wish to join

Latest Updates

Do you want to catalyse your ideas before studying abroad?

Read our blogs to stay updated.

Benefits of Studying Overseas

Studying abroad is an unforgettable experience. It helps widen avenues with makes way for numerous opportunities. It is like making an investment that gives one rich dividend throughout life.

Move to Australia with confidence

Several reason to choose Global Reach

Global Reach is the pioneer of overseas education consulting in India. With our experience of 32 years in this sector we are able to provide the best professional services to our students.

Global Reach partners with University Living Accommodation!

Global Reach and University Living Accommodation, a trusted student housing platform announced their partnership to offer students planning to study overseas, a unique accommodation experience worldwide.

Testimonials

Global Reach Siliguri is one of the most professional consultancy for pursuing overseas education.

So I am really thankful to Global Reach Team for helping me throughout my the procedure and helped me achieved my dream of studying in abroad. Thank you!

Global Reach is the best agency there is when it comes helping students reach their destination outside India and their dreams come true.

Dr. Navnit Basnet

Western sydney university.

Priyam Pathak

So I am really thankful to Global Reach Team for helping me throughout my the procedure and helped me achieved..

Swedenla Sherpa

Macquarie university.

Global Reach is the best agency there is when it comes helping students reach their destination outside India and their..

Our students share their stories...

Naveen Dahiya, Germany

Keval Shah, United States

Venkatesh Saragada, Canada

500+ university partners.

Students who got scholarships

Sakshi Porwal

Monash university.

100% Scholarship in 2023

Apruva Khode

University of strathclyde.

Shital Verma

University of south australia (unisa).

100% Scholarship in 2022

Global Reach App

Track everything from application processing to student visa..

Know Your score (for Speaking English Practice Test)

Get ready to take your spoken English skills to the next level. This free test will give you an idea of how you will perform in exams like mock IELTS, PTE and TOEFL. Verbally answer 10 easy questions and you’ll receive a report to see where you’re doing great or need to improve with your spoken English. Create the perfect test-taking environment by finding a quiet space and speaking clearly. Take the first step towards speaking English with confidence now!

Your Gateway to Global Education

Student Visa Support

Scholarship assistance, world wide service, travel assistance, serving you from application to education.

Our Services

Your partners in your education & your future.

Free Application

Scholarships

Visa Support

Accomodation

Need assistance let's connect.

GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

• Company Network
• Registered Details
• About Company
• Financial Highlights

OVERVIEW - GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

Global Reach Education Services Private Limited is an unlisted private company incorporated on 13 August, 2015. It is classified as a private limited company and is located in Sakltlake, West Bengal. It's authorized share capital is INR 1.00 lac and the total paid-up capital is INR 1.00 lac.

Global Reach Education Services's operating revenues range is INR 1 cr - 100 cr for the financial year ending on 31 March, 2022. It's EBITDA has decreased by -350.25 % over the previous year. At the same time, it's book networth has decreased by -97.75 %. Other performance and liquidity ratios are available here .

Description: This company provides foreign exchange services for businesses and private individuals

Products & Services: spot foreign exchange, market orders, forward contracts, and options, as well as risk management services for corporate clients. In addition, Category: Service Provider

The current status of Global Reach Education Services Private Limited is - Active.

The last reported AGM (Annual General Meeting) of Global Reach Education Services Private Limited, per our records, was held on 30 September, 2023.

Global Reach Education Services Private Limited has two directors - Ravi Lochan Singh and Sita Saran Singh .

The Corporate Identification Number (CIN) of Global Reach Education Services Private Limited is U80901WB2015PTC207437. The registered office of Global Reach Education Services Private Limited is at DL-205, CITY CENTRE, SALT LAKE BLOCK-DC, SECTOR-1, , Sakltlake, West Bengal.

• COMPANY FINANCIALS
• View in Company360 Popular INR 349 Company360 is an interactive dashboard that provides more than 3 years company’s financials, ratios, charts, network and features like lists, comparator, financial alerts, pdf reports, and excel downloads. Learn More
• All financials INR 349 All financials and shareholder returns available at MCA for download along with latest MoA and AoA. Delivery time: 8 working hours (Mon-Fri).
• 1 Year INR 249 Latest Balance Sheet, Profit and Loss # and shareholder return available at MCA for download along with latest MoA and AoA. Delivery time: 8 working hours (Mon-Fri).
• Financial Report INR 799 An easy-to-read PDF report on the company that includes five year financial information, ratio analysis, management, group structure, shareholding pattern and more. Delivery time: 1 working day (Mon-Fri). View a Sample Report
• Due Diligence Report INR 2999 A pdf report that includes standalone and consolidated financials, risk analysis, cashflows, capital infusion details, litigation, credit ratings, group structure, GST details, Competition analysis and more. Delivery time: 2 working days (Mon-Fri). View a Sample Report
• # Wherever available * Prices are exclusive of taxes. ** Company has reported to have approved financials for 31 March, 2023. However, in case, they are not available at MCA because of non-filing or damage, then we will provide the latest financials downloadable from MCA. *** Working hours: 9am-6pm (Mon-Fri)

Company360 plans

Know more about your vendors, clients and competitors.

Financials, scores, ratios, excels, reports and more.

@ INR 9000/quarter

Join our newsletter

For business and industry related insights, twice in a month. No spam.

Check out our latest blogs:

Unlocking the Essentials: Exploring the Basic Elements of Supply Chain Management

Demystifying Supply Chain Challenges: A Practical Guide

REGISTERED DETAILS - GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

U80901WB2015PTC207437

Incorporation Date / Age

13 August, 2015 / 9 yrs

Last Reported AGM Date

30 September, 2023

Authorized Capital

INR 1.0 Lacs

Paidup Capital

Unlisted Private Company

Company limited by Shares

subcategory

Non-govt company

Email Address

Login for email address. This is to prevent spam.

https://www.globalreachgroup.com/. (Incorrect website?)

Registered Address

DL-205, CITY CENTRE, SALT LAKE BLOCK-DC, SECTOR-1 Sakltlake - 700064 West Bengal - India

How to download GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED report

A Company report by Tofler is an easy-to-read PDF report that includes company's financial information, ratio analysis, management, group structure, shareholding pattern and more. Such reports can be bought from company pages at Tofler ( Sample ) or can be downloaded from Company360 . Here is the video showing how a report downloaded from Company360 looks like.

FINANCIAL HIGHLIGHTS - GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

How to get financial reports of global reach education services private limited.

Tofler Company360 provides access to any Indian company's financial documents, charts, ratio analysis and more. It lets you compare financials of several companies and study performance trends. These financials can also be downloaded in excel format. Here is the video showing how you can study the financials of an Indian company on the Company360 platform.

Directors - GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

The company has 2 directors and no reported key management personnel.

Ravi Lochan Singh has the largest number of other directorships with a seat at a total of 2 companies. In total, the company is connected to 1 other companies through its directors.

RAVI LOCHAN SINGH

SITA SARAN SINGH

Previous Names

Previous cins, similar companies, subsidiary companies.

No Indian subsidiary companies found.

Report has been successfully added to cart.

Company Network - GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

How to use company network of GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

Tofler Company network is a powerful feature that allows you to explore and discover common directorships between companies. It helps you find out other directorships of an Indian director and where else he has business interests. The feature is available for unlimited use in Company360 platform. Here is the video showing how you can explore company networks to discover hidden relationships between companies.

FAQ - GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED

The Incorporation Date of GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED is 13 August, 2015.

The operating revenue of GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED is in the range of INR 1 cr - 100 cr for the financial year ending on 31 March, 2022.

The EBITDA of GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED has decreased by -350.25 % over the previous year. At the same time, it's book networth has decreased by -97.75 % for the financial year ending 31 March, 2022.

This company provides foreign exchange services for businesses and private individuals.

The products and services offered by GLOBAL REACH EDUCATION SERVICES PRIVATE LIMITED are spot foreign exchange, market orders, forward contracts, and options, as well as risk management services for corporate clients. In addition, .

Send e-mail

Company website.

Tofler, TWS Systems Private Limited and its officers respect the Intellectual Property Rights of all people. Tofler makes no claim of ownership or affiliation with any trademark (REGISTERED OR UNREGISTERED) that forms part of any Company/LLP name listed on this page. Trademarks, if any, listed on this page belong to their respective owners. Read More

• Top Security Companies In India
• Highest Tax Paying Companies
• Best Matrimonial Sites
• Top Seed Companies In India
• Fortune 500 Companies In India
• ITC Products List
• Hindustan Unilever Products List
• Top Fan Brands
• Top Indian Companies By Revenue
• How To Check Directors Of A Company
• Automobile Parts Manufacturing Companies In India
• Forging Companies In India
• List Of Government Companies
• Road Construction Companies
• Top Engineering Companies
• Largets Banks By Market Cap
• Eyewear Companies In India
• Top Petrochemical Companies
• Manufacturing Companies In Coimbatore
• Medical Equipment Manufacturing Companies
• Top Companies In Odisha
• Financial Companies In India
• Top Mining Companies
• Top 10 Plastic Companies
• Leather Manufacturing Companies

• 977-9851337162; 9851313162
• [email protected]; [email protected]
• Ierin Profile
• Message from President
• Executive Members
• Memeber Profile Report
• News & Events
• Image Gallery
• Video Gallery
• Code of Conduct

Global Education Services Pvt.Ltd.(Global Reach)

Global Reach Nepal provides counseling and visa guidance for Australia, New Zealand, Canada, the USA, the UK, Ireland and more. The company represents 500+ Universities across the world and helps students fulfill their dreams of studying abroad. Global Reach provides expert advice and options to prospective students and provides this and all other services free of cost. With numerous global offices, its operates in India, Nepal, Bangladesh, Bhutan & Sri Lanka. Global Reach has been awarded as the “Education agency of the year” in 2017 by the PIE News', UK. It has counseled over 4,00,000+ students and has successfully placed more than 50,000 of them at various prestigious institutions in more than 18 countries. Within Nepal, Global Reach has branches at Pokhara, Chitwan, and Butwal.   

About the Managing Director

Narayan Bajaj is a renowned Chartered Accountant and advises Global Reach in its operations.  Mr. Bajaj was recently elected as the president of the European Economic Chamber- Nepal.  He is also the Honorary Consulate of Romania.    

Want to become a member ! Register now

Global Reach Education Services Private Limited

Organisation details.

Name of Enterprise

Organisation Type

Date of Incorporation

Major Activity

Social Category

Date of Commencement of Production/Business

Official Address

Flat/door/block no., name of premises/ building, village/town, road/street/lane, kolkata, kolkota, west bengal, national industry classification, similar organisation.

Frequently asked questions

Purchase contacts, ₹ 1,999 / monthly, ₹ 4,999 / monthly, ₹ 9,999 / monthly, telephone numbers, email address.

The Graduate Record Examination (GRE) is a standardized test which measures your quantitative, verbal and analytical writing skills.

The Graduate Management Admission Test (GMAT) is a  computer adaptive test (CAT) used by admissions officers of MBA and specialized Masters programs…

The SAT is a college admission test that is recognized globally. The top universities in the United States require a high SAT score to be admitted.

The Test of English as a Foreign Language (TOEFL®) is one of the most widely respected English-language tests in the world. It measures a non-native English speaker’s communication ability and is most commonly used by high school, undergraduate and graduate…

The International English Language Testing System (IELTS) is designed by experts in English language assessment. The test assesses the English language proficiency of people who want to study or work where English is used as the language of communication.

Admission Counselling

A well guided admission consulting is the crux of the entire application process for studying abroad. At Global Reach, our counsellors are certified professionals and help prospective students make the right career decision. Visit our centre or call us to get career advice and guidance.

The Kaplan Difference

Global Reach is a certified Kaplan education provider in India, offering the world’s premier test preparation courses for the SAT® (undergraduate), GMAT® (business school), GRE® (graduate school), TOEFL® (English language), and other tests. With over 75 years of experience, Kaplan is the world leader in test prep and has helped more than 4 million students to achieve their education and career goals.

Find Centre Locations

Global reach.

3rd Floor, The Millennium, 235/2A, Acharya Jagadish Chandra Bose Road, Kolkata, West Bengal 700020

Tel: 033 4006 1112, 4006 3734, 75950 69008 Email: [email protected]

Global Reach, Ahmedabad:

A/503, Ganesh Plaza Opp. Navrangpura Bus Stand, Near Swastik Cross Road, Navrangpura Rd Shrimali Society, Navrangpura, Ahmedabad Gujarat 380009

Tel: 98250 08944, 98250 08503 Email: [email protected]

Global Reach, Pune:

Office No 12, Second Floor Aditya Centeegra, Next to IDBI Bank, FC Road, Pune-411005

Tel: (20) 2970 0330, 80079 78711 Email: [email protected]

Global Reach, Vizag:

Office 304, Door no: 10-1-9/1, Vinayagar Heights, Sampthvinayaka temple road, Asilmetta Vizag-530003.

Tel: (0891) 6643 435, 6643 435 Email: [email protected]

Global Reach, Vijayawada:

Office 202, Door No.40-1-140/1 Second Floor Sri Pathuri Towers, Above Bombay Jewelers, Beside Sweet Magic, MG Rd, Chandra Mouli Puram, Sriram Nagar, Labbipet, Vijayawada, Andhra Pradesh 520010

Tel: 8666623435, 6623436 Email: [email protected]

Global Reach, Nagpur:

Mantri Sadan, Deviprabha Apartment Office-402, 4th floor, Plot-35 Beside Cement Rd, Shivaji Nagar Nagpur, Maharashtra 440010

Tel: 712660 3435, Email: [email protected]

Global Reach, Delhi:

Tel: 98701 22232, (11) 4984 1859/60 Email: [email protected]

Global Reach, Baroda:

Tel: 76040 72732, 8141841002 Email: [email protected]

Global Reach, Chennai:

Tel: +91 (44) 2441 1111, (44) 4857 8357 Email: [email protected]

• Submit Post
• Union Budget 2024
• Goods and Services Tax

GST payable on Overseas Education Advisory to students in India: AAR

Case law details, in re global reach education services pvt ltd (gst aar west bengal).

Also Read AAR Ruling- GST Payable on Services to foreign universities relating to enrollment of students from India: AAAR

1. The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 , (hereinafter referred to as “the IGST Act”), and, therefore, a zero-rated supply under the CGST / WBGST Act 2017 (hereinafter referred to as “GST Act”).

2. The Applicant submits that it is providing the above services to the foreign universities, for which it receives consideration in convertible foreign exchange. The service recipient is located outside India and is not an establishment of a distinct person in accordance with Explanation 1 to section 8 of the IGST Act. The place of supply of the services is outside India in terms of section 13(2) of the IGST Act. The supply of services by the applicant should, therefore, be treated as export of service within the meaning of section 2(6) of the IGST Act.

3. The argument of the applicant is based on the following premises. It is provisioning service of promotion of the university courses among the prospective students and receives consideration for it as an independent service provider. In other words, it is not providing any intermediary service. The place of supply should, therefore, be determined under section 13(2) and not under section 13(8)(b) of the IGST Act. The place of supply should, therefore, be the location of the recipient outside India. This being the case, its service to the foreign universities should be treated as export within the meaning of section 2(6) of the IGST Act.

4. The concerned officer has objected to admission of the application on the ground that determination of the place of supply is beyond the jurisdiction of the Advance Ruling Authority. The objection appears misplaced. Although place of supply is an important factor in determining whether a provisioning of service qualifies as export, the issue, in the present context, is not determination of place of supply, but whether the applicant is providing the recipient an intermediary service and making a taxable supply of service and liable to pay tax thereon. Advance ruling is admissible on this question under section 97 (2)(a) & (e) of the GST Act.

5. There is no dispute regarding what the place of supply should be if the applicant is an agent providing an intermediary service to the foreign universities. Had there been such a dispute, this Authority would rather not provide a ruling on this issue at all. This Authority enters the question of whether the service provided by the applicant is classifiable as export from the limited angle of probing whether the applicant is providing an intermediary service.

6. The Applicant also declares that the question raised in the Application is not pending or decided in any proceeding under any provision of the Acts referred to above. The Application is, therefore, admitted.

7. The Applicant is stated to be engaged in Overseas Education Advisory whereby the various courses of foreign Universities are promoted in India among prospective students. The Applicant has tied up with various Universities all over the world. These Universities engage entities like the applicant for promotional and marketing activities for promotion of the courses taught by them and making the prospective students aware about the course fee and other associated costs, market intelligence about the latest educational trend in the territory and ensuring payment of the requisite fees to the Universities if the prospective students decide upon pursuing any course promoted by the Applicant. The Applicant receives consideration in the form of commission from the foreign University for these services rendered to prospective students. The Applicant, therefore, submits that the principal supply, therefore, is the service of promoting the courses of the Universities abroad, and the services incidental thereto are naturally bundled to the composite supply of business auxiliary services.

8. The applicant further states that it is not acting as an intermediary or agent in terms of section 2(13) of the IGST Act, as it supplies the main service (i.e. promotion of the University courses) on its own account. It does not facilitate provision of service by such Universities to the students. Its role is limited to only promoting the courses in India and thus, earns consideration out of it. The Applicant says that the agreements between the Universities abroad and the Applicant clarify that the relationship between them is not one of Principal and Agent. This being the case, the place of supply should be the location of the recipient outside India in terms of Section 13(2) of the IGST Act.

9. The Applicant submits at the time of Personal Hearing a copy of the Agreement with the Australian Catholic University (hereinafter referred to as “the Agreement”), in support of its argument. Since this Agreement with a specific University, namely, Australian Catholic University, has been submitted by the Applicant to further its arguments, the Agreement may be considered as the prototype of all Agreements made with the various Universities abroad and all discussions regarding the Agreement is to be taken as relevant to and applicable for all the Agreements entered into by the Applicant with the Universities abroad.

10. The Applicant further submits that it receives consideration for providing the above services to the foreign Universities, in convertible foreign exchange. The service recipient is located outside India and is not an establishment of a distinct person in accordance with Explanation 1 to Section 8 of the IGST Act. The place of supply of the services is outside India in terms of Section 13(2) of the IGST Act. The supply of services by the applicant should, therefore, be treated as Export of Service within the meaning of Section 2(6) of the IGST Act.

11. Section 2(6) of the Integrated Goods And Services Tax Act, 2017, reads as “ “export of services” means the supply of any service when –

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in Section 8;”

12. It is, thus, evident from the above citation that in the case of Export of Services all the conditions as laid down under Section 2(6) of IGST Act 2017 is to be followed in totality without any violation, and that there is no scope of partial compliance of the conditions laid down therein.

13. In the copy of the Agreement the Applicant is defined as an Education agent (Definition Clause 1.1). Under Clause 2 of the Background forming part of the Agreement, it is stated that the University engages Education Agent to be its representative in the territory and on the terms set out in the Agreement . However, it is clarified under Clause 2.3 (b) that the Education Agent, engaged by the University is an independent contractor, is not an agent of the university . The two clauses are clearly contradictory.

14. Clause 2.3 of the Agreement is stated below for ready reference:

“2.3 The Education Agent is engaged as an independent contractor by the University. For the avoidance of doubt the relationship between the Education Agent engaged under this agreement under University;

a. is not one of employer and employee; and

b. is not one of principal and agent.”

15. The nature of the relationship should, therefore, be ascertained from other clauses of the Agreement.

Under Clause 3.1 of the Agreement the Education Agent must promote the courses of the University to find out suitable prospective students and assist in recruitment of students in accordance with the procedures and requirements of the University. The Education Agent must assist the prospective students with all necessary information and assistance in completing the forms and submitting them to the University. While doing so, the Education Agent must meet the enrolment and other performance targets mutually agreed upon. Clause 4.1 puts the Education Agent under obligation to collect all fees and charges payable from the prospective students and forward the same to the University and ensure that relevant fees and charges accompany all applications and acceptance of offer documents. The University pays consideration in the form of commission to the Education Agent under Clause 8 read with Schedule I of the Agreement as a percentage of the tuition fee for each student recruited / enrolled through the Education Agent, provided, the University has received the respective course fees.

16. It is clear from the above discussion that the main service provided by the applicant is facilitating recruitment of students and the consideration is paid as commission on the basis of course fee and recruitment through the applicant. Promotion of the courses is incidental to the above principal supply. While providing the above service the applicant is subject to audit by the University under clause 9.2 of the Agreement, which includes fulfilling recruitment targets. The University will review the Applicant’s performance under Clause 9.4, especially with respect to recruitment targets achieved. The Applicant cannot claim any consideration for its promotional activity unless the students get enrolled through it. If the students get enrolled directly by the University through distant education or online services, the Applicant will not be paid any consideration whether or not it has provided any promotional service (Clause 8.3 of the Agreement). In fact, the Applicant is not allowed to undertake any promotional or advertising activity without prior written approval from the University [clause 4.4(h) of the Agreement]. Apart from the above consideration received from the University, the Applicant is not allowed to receive any fees or charges from the students or deduct anything from the charges or fees payable by the students to the University [clause 4.4(i) of the Agreement].

17. The Applicant argues at the time of Personal Hearing that payment of consideration based on recruitment is merely the mechanics for determining the quantum of consideration payable. It has no bearing on the applicant’s standing as an independent service provider. We fail to appreciate the argument’s merit. If promotion of university courses were the principal supply, the applicant should have been remunerated for its promotional activity no matter whether it facilitates recruitment or not. If the Applicant receives ‘commission’ based on recruitment/enrolment through it,the principal supply is clearly facilitating the foreign university in recruitment/enrolment with promotional services ancillary to the principal supply.

18. It is evident from the above discussion that the Applicant is facilitating recruitment / enrolment of students to foreign Universities. Promotional service is incidental and ancillary to the above principal supply and the Applicant is paid consideration in the form of Commission, based on performance in recruiting students, as a percentage of the tuition fee collected from the students enrolled through the Applicant. The Applicant, therefore, represents the University in the territory of India and acts as its recruitment agent. In fact, Clause 2.1 of the Background forming part of the Agreement clearly says, “The University engages the Education Agent to be its representative to perform the Services from the commencement date in the Territory and on the terms set out in this Agreement until the Expiry date.” It is, therefore, clear that whatever services the applicant provisions are provided only as a representative of the University and not as an independent service provider .

19. Being an intermediary service provider, the place of the Applicant’s supply shall be determined under section 13(8)(b) of the IGST Act and not under section 13(2) of the IGST Act. The place of supply under the above legal framework is the territory of India. As the condition under section 2(6)(iii) of the IGST Act is not satisfied, the Applicant’s service to the foreign universities does not qualify as “Export of Services”, and is, therefore, taxable under the GST Act.

In view of the foregoing we rule as under

The services of the applicant are not “Export of Service” and are taxable under the GST Act.

This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act.

• AAR Rulings
• Advance Ruling
• Goods And Services Tax
• « Previous Article
• Next Article »

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

• Join Our whatsApp Channel
• Join Our Telegram Group

One Comment

Whether GST is chargeable on tuition fees as well or just the Service fees part

Leave a Comment

Your email address will not be published. Required fields are marked *

Post Comment

Notice: It seems you have Javascript disabled in your Browser. In order to submit a comment to this post, please write this code along with your comment: b02c662b62f43464f23d21a174ffc2ea

Subscribe to Our Daily Newsletter

Latest posts.

Live Course on Section 43B(h) by CA Manoj Lamba

Live Course on How to Reply to GST Notices & SCN & to Fake ITC Notices?

Fourth Head of Income under Income Tax Act, 1961: Capital Gains

Income Tax Implications of Converting Partnership/Proprietorship to Pvt. Ltd

Enhancement of gratuity on account of Dearness Allowance rising by 50%

Direct Listing Of Share Of Indian Companies Overseas Through IFSC GIFT City

Debit Notes and Eligibility of Input Tax Credit of it in GST

Sovereign Gold Bond: A lucrative investment option

Inclusion of Allowances & imposition of upper caps by regulations in Gratuity

No record of service of notice or order: Bombay HC set aside GST Refund rejection order

No section 68 addition for Share Capital Subscription if assessee submits evidence for source of funds

No Section 54 Deduction Without basic Amenities: ITAT Delhi

Popular posts.

Due Date Compliance Calendar March 2024

Corporate Compliance Calendar for February, 2024

Statutory and Tax Compliance Calendar for April 2024

Managing Director and Whole Time Director in a Private Limited Company

GST Implications on Hotels & Restaurant Industry

Empanelment for Concurrent Audit with Union Bank of India

Empanelment -Central Bank of India -Concurrent Audit

Payment to MSMEs in 45/15 Days: Section 43B(h) Explained

Bank of Baroda invites EOI for Concurrent Auditors Appointment

Excel Formulas & Shortcuts: Bank Reconciliation, EMI Calculation, Pivot Tables

Authority for Advance Ruling (AAR)

You are here.