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2022 (9) TMI 784 - AAR - GSTExemption from GST - Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 - Pre-School education and education up to higher secondary school or equivalent - Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force - Education as a part of an approved vocational education course - Levy of GST on Renting of an immovable property to a Government School. HELD THAT:- Notification No. 12/2017 at Serial No. 13 exempts services rendered by the charitable or religious trust registered under Section 12AA of the Income Tax Act, 1961. The said entry does not exempt services rendered to such institutions. Therefore renting of immovable property to recognized educational institutions registered under Section 12AA are taxable supplies or services attracting CGST & SGST @ 9% each. Similarly there is no exemption for renting an immovable property to Government School and the consideration from such activity is taxable @9% CGST & SGST each.
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