Authority on Advance Ruling holds that conducting online exams / tests with minimal human intervention constitute ‘OIDAR service’ June 12, 2020
Published in: GST Cafe
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We are pleased to share with you the copy of our latest publication of GST Café, wherein we have analysed the recent ruling of the Authority on Advance Ruling in Karnataka in the case of NCS Pearson Inc.., wherein the Authority has held that conducting online exams/tests with minimal human intervention constitute ‘OIDAR service’.
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We trust that you will find the same useful. Looking forward to receiving your valuable feedback.
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