The Karnataka Appellate Authority of Advance Ruling (AAAR) ordered that the Integrated Goods and Service Tax (IGST) is to be applied on online tests scored after individual interference as it is divisible as an Online Information Database Access and Retrieval (OIDAR) Service.
The NCS Pearson INC is the service provider of online examination, testing through electronic software is a non-taxpayer entity which offers services to the other nontaxable recipients. It is further divided into 3 categories Type 1,2 and 3 and has called the authorities for Type 2 and 3 activities only.
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The Type 3 test consists of a mixture of MCQs along with an analytical writing assessment section like paragraph oriented questions. For the students in India, the test is conducted at the test centers itself in the country at the computer and internet service station which is controlled physically by the protocol of the invigilator as explained in the type 2 test.
AAR with respect to Type 3 tests clarified that the tests are scored post to the human interference for Type 3 it must be outside the limitations of OIDAR and is privileged from paying the Integrated goods and service tax (IGST) 
Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India. Although the CGST officer has previewed the challenged order given by the jurisdiction and being disturbed by the order proceeded with relevant to Type 3 test furnished by the appeal prior to AAAR.
The revenue specified that the Type 3 test is the mixture of MCQs and the essay relied on questions where the MCQs and its evaluation comes beneath OIDAR services 
Know the full information about GST REG 10 which is a registration form for online information and database access or retrieval services. Also, we have covered OIDAR characteristics with this article as expressed from AAR. Moreover, the evaluation of paragraph-based questions through the algorithm excluding any human interference along with the tentative marks are to be given to the students quickly same as to Type I and Type -2 tests.
The problem occurs in that is the examination completed through the algorithm is validated via a human evaluator and simply in case of the difference of more than I point a re-evaluation finished by the distinct human evaluator that the above thing shows that there is no human interference for the normal evaluation done through the algorithm and is belongs to the quality testing of the result that human evaluation has framed into.
Authority for Advance Ruling (AAR) 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders, etc includes D.P. Nagendra Kumar and M.S. Shrikar say that during the permission of the appeal furnished by the principal Commissioner of Central Tax, Bangalore West Commissionerate says that the decision announced by the AAR with respect to the classification of the Type-3 test. The AAAR ordered that the aid granted for the Type-3 test can be divided as an OIDAR service.
