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2023 (11) TMI 49 - HC - GSTExemption from GST on Education services - demand of GST on affiliation fee and inspection fee together with arrears from July, 2017 onwards - HELD THAT:- On reading of the provisions of G.S.T. law, the notification No. 11 of 2017, dated 28.06.2017, emphatically holds education service to be one which is liable to tax. The relaxations granted vide Notification No. 12 of 2017 is confined to the services rendered by the educational institutions to the students, faculty and staff. It also grants exemption in respect of collection of fees relating to entrance examination and other fees chargeable from the students for admission or any such purpose. The fact that the Notification No. 11 of 2017, dated 28.06.2017, has a broader subject when it prescribes education service and Notification No. 12 of 2017, dated 28.06.2017, specifically enumerates specific services which stand exempted and inspection and affiliation fees not reflected in the Notification No. 12 of 2017, dated 28.06.2017, the relief sought for by the petitioners or the issue raised by the petitioners would not be sustainable - Notification No. 12 of 2017, dated 28.06.2017, which stood amended further vide Notification No. 2 of 2018, dated 25.01.2018, specifically enumerates the specific nature of service rendered by the educational institutions which would stand exempted. Inspection and affiliation fees however is not part of the said notification granting exemption. There are no substance in the contentions raised by the learned counsel for the petitioners - petition dismissed.
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