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2022 (5) TMI 1292 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAExemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students, without any consideration - supply of some goods to its Pre-School students for some consideration - supply of transportation service to tits Pre-school students without any consideration - supply of transportation service to its Pre-school students for some consideration - supply of transportation service to its faculty and staff for some consideration - supply of canteen service to its faculty and staff for some consideration - Applicability of Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017. HELD THAT:- In the subject case, the applicant provides services by way of Pre-School education and as per 2(y) (i) above, the applicant i.e. Nashik Cambridge Pre-School can be considered as an "Educational Institution" - Since, Nashik Cambridge Pre-School can be considered as an "Educational Institution", services provided by them to its students, faculty and staff attracts NIL rate of GST in view of Sr. No. 66. It is therefore held that, the services provided by "Nashik Cambridge Pre-School" to its students, faculty and staff attracts is covered under Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017. Furthermore, "Nashik Cambridge Pre-school" is also entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee; on the supply of transportation service to its Pre-school students without any consideration; on the supply of transportation service to its Pre-school students for some consideration ; on the supply of transportation service to its faculty and staff for some consideration and on the supply of canteen service to its faculty and staff for some consideration. Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? - HELD THAT:- It appears that the applicant will be supplying goods such as: books, stationery, drawing material, sports goods, foods items, milk, beverages to its students without any considerations, as the cost thereof will be covered in the fee charge - it is seen that, the cost of such goods, are included in the education fees charged by the applicant which would imply that the applicant will be supplying the said goods as part of a composite supply comprising of principal supply in the form of educational services and Since, the necessary books, stationery, drawing material, sports goods, foods items, milk, beverages are supplied to its students as a part of such composite supply wherein the principal supply of service is exempted under Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28.06.2017, "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of the mentioned goods to its Pre-school students, without any consideration. Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration? - HELD THAT:- The very fact that the applicant has mentioned that some of the goods mentioned above are also sold by the applicant for some consideration would imply that the said sale of goods are not a part of any composite supply. Therefore, as a standalone supply of goods the impugned activity cannot be covered under Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, which is applicable only in respect of supply of service.
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