AAR : Promotion of courses ‘ancillary’ to facilitating recruitments to foreign universities, liable to GST

West Bengal AAR holds that promotion & marketing of various courses of foreign universities among prospective students in India does not constitute “export of services” u/s 2(6) of IGST Act and therefore, liable to GST;  Perusing the clauses of Agreement with Australian Catholic University, AAR observes that main service provided by applicant is facilitating recruitment of students and consideration is paid as ‘commission’ on the basis of course fee and recru...