Challenge on GST Applicability over Promotional and Referral Services To Foreign Universities & Colleges: Kerala HC Directs to File Appeal Before GSTAT

The Kerala High Court directed that an appeal should be filed before the GST Appellate Tribunal (GSTAT) regarding the applicability of GST on promotional and referral services to foreign universities. The case addresses the legal complexities of applying GST to services offered to international educational institutions and raises questions about the scope of exempted services under GST. The court’s decision to direct the matter to the GSTAT underscores the importance of obtaining clarifications on GST treatment in specific scenarios.