{"id":6079,"date":"2026-06-01T15:02:53","date_gmt":"2026-06-01T15:02:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6079"},"modified":"2026-06-01T15:02:55","modified_gmt":"2026-06-01T15:02:55","slug":"gst-aar-odisha-ruling-dated-29-04-2026-access-to-coursera-content-is-licensing-of-intellectual-property-rights","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aar-odisha-ruling-dated-29-04-2026-access-to-coursera-content-is-licensing-of-intellectual-property-rights\/","title":{"rendered":"GST, AAR Odisha Ruling Dated 29\/04\/2026 &#8211; Access to Coursera content is Licensing of Intellectual Property Rights\u00a0"},"content":{"rendered":"\n<p><em>Case of Unitech Engineers (Prop Naresh Arya), AAR Odisha Ruling Dated 29<sup>th<\/sup>\u00a0April 2026.<\/em>\u00a0AAR 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<strong>\u00a0<\/strong>Licensing Service for Computer Software, attracts 18% GST.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1WulL0jTBgA3OwM7W-hXsKWGsoPwvdUc2\/view?usp=sharing\"><em>(Link: AAR Odisha Ruling Dated 29\/04\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Unitech Engineers (Prop Naresh Arya), AAR Odisha Ruling Dated 29th\u00a0April 2026.\u00a0AAR held that the supply of Coursera User [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-6079","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR Odisha Ruling Dated 29\/04\/2026 - Access to Coursera content is Licensing of Intellectual Property Rights\u00a0 - Bhatia Bhola &amp; 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