Home Case Index All Cases GST GST + AAR GST - 2019 (9) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 984 - AAR - GSTExemption from GST - consideration received by the school from the participant school(s) for participation of their students and staff in the conference - entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification No. 12/2017 - Central Tax (Rate) - appropriate category of the service - appropriate Tax Rate - Place of supply of services - exemption provided to service providers of catering, security, cleaning, house-keeping, transportation etc. to an educational institution upto higher secondary be available to the Service Providers of the Applicant for services related to such conference - ITC on input services. Will the consideration received by the school from the participant school(s) for participation of their students and staff in the conference would be exempted under Entry No. 66 or Entry No. 1 or Entry No. 80 of the Notification No. 12/2017-Central Tax (Rate)? - HELD THAT:- It is clear that Supply of all services to an Educational Institution are not exempt. Only the specified services are exempt. For example, even the entrance examinations conducted by an Educational Institution will not be exempt, if there is no specific clause for its exemption - Similarly, supply of services pertaining to transportation of students, faculty and staff is exempt only because of eligibility of an Educational Institution for exemption for educational services for pre-school education and education up to higher secondary school or equivalent - supply of such services to an Educational Institution for any other purpose, say for education beyond higher secondary level, shall not be exempt. If not exempted then what would be the appropriate category of the service and the appropriate Tax Rate? - HELD THAT:- The authority is of opinion that various services provided for organizing an educational conference / gathering of students and staff of other Schools, shall be liable to tax at the rate applicable to the respective services. For example, the catering services shall be liable to tax @ 5% (2.5% + 2.5%) without eligibility for Input tax credit. Similarly, the services of security or cleaning or house-keeping services shall be liable to tax @ 18%. What would be the Place of Supply for such services? - HELD THAT:- According to the provisions of the Act to decide the Place of supply is beyond the jurisdiction of AAR. Whether exemption provided to service providers of catering, security, cleaning, housekeeping, transportation etc. to an educational institution up to higher secondary be available to the Service Providers of the Applicant for services related to such conference? - HELD THAT:- Authority is of the opinion that Exemption provided to service providers of catering, security, cleaning, house-keeping, transportation etc. to an educational institution up to higher secondary shall not be available for services provided for such conference. Whether ITC would be eligible of all the input services availed for the purpose of the above conference? - HELD THAT:- On this question the provision of the act very clear that no ITC shall be available on food and catering, as rate is 5% without ITC. ITC in respect of other services shall be available as per provisions of the GST Act and the Rules.
|