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2022 (10) TMI 865 - AAR - GSTExemption from GST - education services to student's through its own online platform - transaction between applicant and individual student on a one to one basis - providing education up to Higher Secondary School - exemption under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate). HELD THAT:- The first kind of educational institution defined in clause (y) of Para 2 of Notification. No. 12/2017 CT (Rate) dated 28.06.2017 is an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. "Education" is not defined in the CGST Act but as per Apex Court decision in SOLE TRUSTEE, LOKA SHIKSHANA TRUST VERSUS COMMISSIONER OF INCOME-TAX, MYSORE [1975 (8) TMI 1 - SUPREME COURT], education is process of training and developing knowledge, skill and character of students by normal schooling. The entry exempts educational institutions from pre-school to higher secondary school or an educational institution which is equivalent to a 'school'. Admittedly, the applicant is not a formal school, but an institution providing special training / coaching to students who are enrolled in formal schools for education up to higher secondary or equivalent. Even though the activity; training and coaching undertaken by the applicant can be claimed to be education services in layman's understanding, those activities do not qualify to be classified under any of the Groups; 99921 - Pre-primary education services; 99922 - Primary education services or 99923 - Secondary education services as core educational services provided by schools up to higher secondary or equivalent - 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 and those engaged in providing education as a part of an approved vocational education course are covered by the definition of "educational institution" in sub-clauses (ii) and (iii) respectively of clause (y) of Para 2 of the said notification. The training provided by the applicant neither leads to grant of any qualification recognised by any law for the time being in force nor is part of an approved vocational education course. Therefore the applicant is not covered under the scope of definition of "educational institution" in Para 2 (y) of Notification No. 12/2017 CT (Rate) dated 28.06.2017. Accordingly, the applicant is not eligible for the exemption as per the entry at SI. No. 66 of the said notification.
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