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2018 (11) TMI 662 - AAR - GSTLiability of GST - education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force - long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru - reverse charge mechanism - supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru - Applicability of entry no. 66 in the presence of specific entry no. 67. Held that:- The two competing entries of N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 relevant to the issue are Entry no. 66 and 67. Both these entries relate to services falling under the Heading 9992. The Heading 9992 appears at serial number 581 in the Annexure: Scheme of Classification of Services attached to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. There are six Groups of various Education Services under the Heading 9992 covering all services from pre-primary education services to specialized education services. All educational services provided by an institute, which leads to a qualification/ degree, recognized by the law, for the time being in force, are exempt from payment of GST - both Serial no. 66 and 67 are related to all educational services covered under the same Heading 9992. This leads us to the inescapable conclusion that Serial Number 67 has been carved out specifically and only for the educational services provided by the Indian Institutes of Management. The Indian Institutes of Management have been segregated from all other educational institutes and the educational services provided by them are subject to different treatment in terms of exemptions. Therefore in so far as educational services provided by Indian Institutes of Management are concerned, the provisions contained in Serial no. 67 alone shall apply. Ruling:- There is no exemption from GST on long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru. There is no exemption from GST on supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru.
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