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2020 (9) TMI 1236 - AAAR - GSTClassification of supply - supply of service of education or not - curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, MA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective statutory authorities/ government are exempted under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.66 (a)), as amended? - charges collected for providing accommodation to the students undergoing the courses are exempt from GST as provided under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.14), as amended read with Circular No.32/06/2018-GST dt.12.02.2018 since the amount charged from the students by the hostel run by the applicant is less than ₹ 1000/- per day? - charges collected by the applicant for catering service by supplying food to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.66(a)),, as amended? HELD THAT:- The Board of Studies (BOS in short) is a wing created by the Institute of Chartered Accountants of India (ICAI in short). The BOS is imparting theoretical education for CA through online courses, Journals etc., to the enrolled candidates. Similarly the ICWAI is conducting classes through the counselors appointed on Honorarium as well as computer soft skills to the registered candidates. Basing on the discussions the findings are 1. The ICAI or ICMAI does not affiliate nor recognize any other education institutions for the purpose of Theoretical education, Practical training. The BOS /Counselor is imparting Theoretical education through online lectures, Practical training to the registered candidates. 2. The registered candidate is eligible to appear for the examinations conducted by the said Institutes at various level of entry points. 3. Age has no bar to pursue the course. 4. There is no prescribed duration of Course to complete like intermediate, Graduation/Post Graduation or technical education like B.Tech, B.E. ETC., 5. There are no different streams like Regular or Private Students. 6. Regular Attendance is not necessary in any college or Institution. The registered/enrolled candidate need not pay any additional fee in lieu of attendance for appearing examinations in Intermediate, graduation etc., The Supreme Court in the case of NIDHI KAIM VERSUS STATE OF MADHYA PRADESH & OTHERS ETC. [2016 (5) TMI 1419 - SUPREME COURT] has held that “for the proposition that the examination is considered as a common tool around which the entire education system revolves”. As indicated herein, the institution is being run for a specific purpose to the extent to cover the topics in the subjects of the prescribed Syllabus for CA/CMA, namely, to prepare the students for appearing in various level of theoretical examinations for the said qualification, but it itself appears to be not authorized, there for, nor can it be said to be sufficient to complete the Curriculum by the candidates to qualify as CA/CMA - If such a wide meaning is given to the word “education” so as to bring within its purview the coaching institutions, it will defeat the Purpose of the Act. Added to this, the Chartered Accountants Act as well as the Cost and Works Accountants Act, both clearly do not recognize the “education” imparted by Universities or affiliated bodies towards the award of any degree, diploma or certificate as given by such Institutes. In fact, such Universities and Bodies are not even permitted to use any name or nomenclature which is in any way similar to that of the said Institutes - Section 15 A of the Chartered Accountants Act, 1949 and Section 15 B of the Cost and Works Accountants Act, 1959 regarding imparting education by Universities and other bodies were incorporated in the respective Acts in the year 2006. The “education” imparted by the Appellate would not lead to the obtaining a qualification recognised by the said Institutes. Needless to say that the Appellant is not an affiliate of the said Institutes and hence would only be referred to as a coaching institute and not an educational institution - the Acts, Rules and Regulations that govern the said two Institutions, ICAI and ICWAI lays down an elaborate system of education, practical training, special courses and multi-level examination system that finally leads to the qualification under the said Acts. As such, the candidate has to even complete the Integrated course of Information Technology i.e. ICITSS and AICITSS and practical training and clear all the Examinations conducted by the BOS. The Appellant cannot claim the benefit of exemption as an Educational Institution providing Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force under the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.
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