TMI Blog2018 (5) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineering and other science related examinations. However the institution "Simmple Shukla's Tutorials" is in no way covered in the definition of Educational institution as given in the above notification. The private institute does not have any specific curriculum and does not conduct any examination or award any qualification recognized by any law which would be covered in the above notification, The activity of applicant is not covered by the specific definition provided for interpretation of exemption notification. The education service provided in the case is taxable at the rate of 9 percent under CGST ACT and 9 percent SGST Act - question answered in affirmative. - GST-ARA-06/2017/B-05 - - - Dated:- 9-3-2018 - Shri B.V. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services. Therefore in the layman's language the word education institution means an organization formed to impart educational services. The rendering of educational services falls under the chapter heading of 9992. 04. The legal position, Analysis and Discussion The charging section 9(1) of MGST and CGST ACT, 2017 provides for levy and collection of state tax and central tax on goods and services on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent. , as may be notified by the Government on the recommendations of the Council and collected in such manner as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (4) (5) 30 Heading 9992 Education services. 9 - On perusal of scheme of taxation related to supply of services, we find that the education service is taxable at the rate of 9 percent under CGST ACT and SGST at 9 percent as provided. However, we also find that Government has issued another notification No. 12/2017 - Central Tax (Rate) by virtue of which Government has granted exemption in respect of education services when rendered by or in relation to certain institutions which is as under 4.2 The Notification No. 12/2017- Central Tax (Rate). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services (by way of pre-school education and education up to higher secondary school or equivalent.) Provided further that nothing contained in sub-item (v) of ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of Educational institution as given in the above notification. The private institute does not have any specific curriculum and does not conduct any examination or award any qualification recognized by any law which would be covered in the above notification, The activity of applicant is not covered by the specific definition provided for interpretation of exemption notification. We find that the education service provided in the case is taxable at the rate of 9 percent under CGST ACT and 9 percent SGST Act In view of the deliberations as above, we pass an order as follows. ORDER (Under section 98 of the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-06/2017/B-09 Mumbai, dt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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