2023 TaxPub(GST) 324 (AAR-Guj)

IN THE AUTHORITY FOR ADVANCE RULING, GUJARAT

MILIND KAVATKAR & AMIT KUMAR MISHRA, MEMBER

D.M. Net Technologies, In re

GUJ/GAAR/R/2023/06

22 February, 2023

Applicant by: Priyam Shah (C.A.)

ORDER

M/s. D.M. Net Technologies (Isha Chirag Patel) (for short applicant), is having office at 2 Floor, Opp. Jagat Nagar P2, India Colony Road, Bapunagar, Ahmedabad-382350. The appellant's GSTIN number is 24AKYPP8973B2ZG.

2. The applicant is engaged in providing specified educational services in the field of Information Systems Education, as detailed below:

(i) the applicant is handling the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, in partnership under MOU with Gujarat University;

(ii) the applicant designs the aforementioned courses on request of Gujarat University and then the contents of the courses are approved by the Gujarat University;

(iii )the applicant then on the basis of the approved courses, provides training to the students as a partner under MOU with Gujarat University;