AAAR : Promotion & marketing of foreign university courses, assisting recruitment, not 'export of service'

West Bengal Appellate Authority for Advance Ruling (AAAR) dismisses appeal against order of AAR which held 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 hence, exigible to GST; Notes AAR’s finding that appellant qualified as an ‘intermediary’ in terms of Section 2(13) and accordingly, place of supply of service shall be the location of su...