Case of Unitech Engineers (Prop Naresh Arya), AAR Odisha Ruling Dated 29th April 2026. AAR held that the supply of Coursera User Licenses to the Odisha Skill Development Authority (OSDA) is not classifiable as an education service. Instead, it is more appropriately categorized under Heading 9973 as Licensing Service for Computer Software, attracts 18% GST.