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“Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force.

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“Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force.
By: Biju Jacob
February 29, 2020
All Articles by: Biju Jacob       View Profile
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This is a disputed One from both angle ie dept and public. My View and Opinion is different.

Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force.

Here Educational Institution means

1. Provides Services by way of education

2. It should be as Part of a Curriculum

3. For Obtaining a Qualification

4. Qualification Recognized by any Law.

So every Institution is not providing a qualification recognized by law. If we take Institution like Entrance exam coaching , it doesn't have a curriculum and after that it doesn't obtain a qualification recognized by Law.  But in cases like Chartered Accountancy Courses , ICSI, ACCA which gives a Valid Qualification recognized by law. The law doesn't mention it should be from a recognized Institution or approved Institution.The Student who passed CA, ICSi,CMA,ACCA Qualification from the Recognized institute is same as that of Private Institute . He can sign or practice or go for job, nowhere it shows a difference. Then why Department has a view which is never tallied with the definition of the educational Institution.

Govt policy itself is education for all and Constitution provides equality and emphasis on education. GST Dept took a different view that education by a private or Govt is different but in Law no where it tells the difference.

In Hospital services also , GST Act gives exemption to Hospital Services but doesn't mention about the Private or Public then how the Dept has different view when the education given by Private and Public.

 

By: Biju Jacob - February 29, 2020

 

 

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