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2018 (5) TMI 648 - AAR - GSTLevy of GST - activity of preparing students for entrance exams - whether the services related to providing the coaching for entrance examination will come in the ambit of Goods and Service Tax? - applicant has argued that the word "Education" and "institution" has not been defined in GST Act - N/N. 12/2017- Central Tax (Rate) dated 28/06/2017. Held that: - The applicant runs private institute, Simmple Shukla's Tutorials and is engaged in providing the service of teaching to the students of Class Xlth and Xllth science. This activity prepares the students for entrance examinations related to MBBS, Engineering and other science related examinations. However the institution "Simmple Shukla's Tutorials" is in no way covered in the definition of Educational institution as given in the above notification. The private institute does not have any specific curriculum and does not conduct any examination or award any qualification recognized by any law which would be covered in the above notification, The activity of applicant is not covered by the specific definition provided for interpretation of exemption notification. The education service provided in the case is taxable at the rate of 9 percent under CGST ACT and 9 percent SGST Act - question answered in affirmative.
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