TMI Blog2018 (10) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... curacy of calculations or development of mental capabilities, such as, concentration, observation, visualization, imagination and memory cannot be said to fall within the meaning of ‘Art’. It is evident from the dictionary meaning of the term ‘Art’ as well as from the relevant entries of the scheme of classification of services, as reproduced above, that the activities of the applicant do not fall within the term ‘Art’. Therefore, the exemption provided vide Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notification issued under the GGST Act, 2017 and Sl. No. 83 of Notification No. 9/2017-Integrated Tax (Rate) issued under the IGST Act, 2017 is not admissible to the activities of the applicant - Further, the training imparted by the applicant to create interest in students for more advance form of mathematics so as to enhance their thinking capacity and mental development or employing methods of play involving Musical, Visual and specialized effects does not make the activities of the applicant as the training or coaching in recreational activities. Ruling:- M/s. Omnisoft Technologies Private Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on Visual Arithmetic and Abacus that boosts brainpower in children aged 4-13 years. Along with strengthening math skills, the UCMAS approach promotes whole brain development and establishes foundational building blocks like memory, concentration, creativity and problem solving core skills that inspire greater confidence and success in all subject areas and in life. The program equips them with the skills they need to improve overall academic achievement and to confidently meet life s challenges and achieve greatness. It is submitted that UCMAS is much more than developing number skills. Using Math as a medium and Abacus as a tool, this program helps developing basic cognitive skills and cognitive Executive Functions of a child. Cognitive skills are the core skills that the brain uses to think, read, learn, remember, reason, and pay attention. Working together, they take incoming information and move it into the bank of knowledge a child uses every day at school, and in life. UCMAS uses an army of cognitive skill development techniques like speed writing, flash cards, listening exercises, basic exercises, etc. and therefore, ensures that a child develops these skills rapidly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said supply is governed by Notification No. 11/2017- State Tax (Rate) dated 30th June, 2017 issued by the Government of Gujarat. Corresponding description finds mention in Notification No. 08/2017-Integrated Tax (Rate) dated 28thJune, 2017 when the services are supplied in the course of inter-state supply of the said services for determining the rate of Integrated Tax applicable to the said services. 4.2 It is submitted that Entry No. 80 containing Heading 9996 in Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 issued by the Central Government exempts the levy of Central Tax on the Intra-State Supply of Services by way of Training or Coaching in Recreation Activities relating to: (a) Arts or culture, or (b) Sports by Charitable Entities registered under Section 12AA of the Income Tax Act. The levy of State Tax on the above mentioned supply of services is Exempted by the Government of Gujarat vide Notification No. 12/2017-State Tax (Rate) dated 30th June, 2017 and similarly, the supply of said services mentioned herein above in the course of inter-state transaction is exempted vide Entry No. 83 containing Heading 9996 in Notification No. 09/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t does not in any sense forms the part of compulsory or core education for the students. The training imparted is optional and the child is at discretion, whether to opt for it or just continue with his/her regular studies. 4.7 It is submitted that Recreation should not be confined to playing games or watching television. There are a variety of activities which could be called as recreational. Even though, a vast majority of students do not find mathematics or arithmetic very interesting, by employing special methods, the subject which some consider as drudgery can be made interesting and thereby recreational. There are many games which can be played by using mathematics and mathematical concepts. Under UCMAS, the applicant applies various methods to make learning of arithmetical skills enjoyable. 4.8 It is further submitted that Abacus taught under UCMAS which is a recreational activity relates to an art. Art has again not been defined in the GST Act. ABACUS under UCMAS is not merely a method to improve the speed and accuracy of calculations but it is also an activity wherein the children undergoing training are developed with the other aspects of the mind. When the chil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 24/2004-Service Tax dated 10.09.2004. It is also submitted that the wordings similar to those mentioned at Sr. 80 of Notification No. 12/2017-Central Tax (Rate) and Sr. 83 of Notification No. 9/2017Integrated Tax (Rate) find mention in Sr. 8 of Notification No. 25/2012 dated 20.06.2012. The applicant relied on the decisions in the case of Fast Arithmetic Vs. Assistant Commissioner of Central Excise Service Tax, Mangalore (Final Order No. 548/2009 dated 01.05.2009 in appeal No. ST/29/2006) = 2009 (5) TMI 70 - CESTAT, BANGALORE , K.K. Academy Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai (Final Order No. 1075-1076/2011 dated 07.07.2011 in Appeal Nos. ST/226/2007 and ST/10/2008) = 2011 (7) TMI 506 - CESTAT, CHENNAI and Abacus Brain Study (P) Ltd. Vs. Commissioner of Central Excise (A), Hyderabad (Final Order No. 63/2011 in Appeal No. ST/349/2010) = 2011 (1) TMI 833 - CESTAT, BANGALORE . 5.2 The applicant submitted that above verdicts of different judicial forums were based on notifications no more in existence, however the analogy and intention of the Government in the Notifications existing / prevailing in the current context seems similar considering the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , because the age group of children which are imparted education by the applicant are from 4-13 year and this range cannot belong to children of pre-primary schooling. 6.4 It has been further informed that the Educational Support Service is classified under SAC 999294. It is submitted that the section 2(y) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 defines the educational institution and that private coaching centers or other unrecognized institutions, self-styled as educational institutions or institutions supporting education, would not be treated as educational institutions under GST and thus cannot avail exemptions available to an educational institution under Sr. 66 for heading 9992 of above said notification. 7. We have considered the submissions made by the applicant in their application for advance ruling, in additional written submission as well as at the time of personal hearing. We have also considered the views of the Central Goods and Services Tax Commissionerate, Vadodara I. 8. The issue involved in this case is regarding admissibility of exemption provided vide Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentation and promotion services and Group 99963 Services of performing and other artists as per the scheme of classification of services prescribed vide Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which are reproduced below. Heading Group Service Code (Tariff) Service Description Heading No.9996 Recreational, cultural and sporting services Group 99961 Audiovisual and related services Group 99962 Performing arts and other live entertainment event presentation and promotion services 999621 Performing arts event promotion and organization services 999622 Performing arts event production and presentation services 999623 Performing arts facility operation services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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