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2021 (1) TMI 494 - AAR - GSTLevy of GST - Service of catalyst to facilitate development of scientific temper among students - requirement of GST registration - Educational institute or not - applicant, therefore, requested to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of ‘education institute’ - HELD THAT:- Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering community science centre, conducting innovative programmes for improving quality of science education, its popularization and building scientific temper. It is found that the none of the activities carried out by the applicant as mentioned, is covered under the scope of “Educational Institution” is defined in para 2(y) of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, and, hence, the admittedly, the applicant does not fall under the definition of “educational institution” - It is further worthwhile to mention here that the advance ruling authority is not the Legislature to amend the GST law, but it concise with law. Hence, it is not the authority to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of ‘educational institution’ - thus it can be safely concluded that the applicant is not at all entitled for exemption in respect of any activity undertaken by them under Entry at Sr. No. 66 of the exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended. Requirement of Registration Certificate u/s 23(2) of the Goods and Service Tax Act - applicability of exemption Notification No.12/2017-State Tax dated the 30th June, 2017 - HELD THAT:- This notification makes the exemption to charitable trusts available only in respect of charitable activities. While the income from only those activities listed above is exempt from GST, income from the activities other than those mentioned above is taxable. Thus, there could be many services provided by charitable and religious trust, which are not considered as charitable activities and hence, such services come under the purview of GST - Further, if trusts are running schools, colleges or any other educational institutions specifically for abandoned, orphans, homeless children, physically or mentally abused persons, prisoners or persons over age of 65 years or above residing in a rural area, such activities will only be considered as charitable activities and income from such supplies will be wholly exempted from GST - Thus, services provided by way of training or coaching in recreational activities relating to arts or culture or sports by a charitable entity will be exempt from GST. The applicant is not entitled for exemption in respect of any activity undertaken by them, under the said Entry Nos. 1, 13 & 80 of the of the exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended, granting exemption to an entity registered under Section 12AA of the Income Tax Act, 1961. Thus, the applicant is liable to pay GST on all the activities carried out by the applicant as mentioned in foregoing para and, consequently, required to obtain GST registration for said taxable services provided by them.
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