TMI Blog2021 (1) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... fessional in the fields of Computer Animation, IT-Infrastructure Management System and Mobile Computing Application Education, which uses their experience and knowledge in teaching, to help with curriculum development and other issues to Gujarat University and parents face. The applicant designs and handles the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, which undertaken by Gujarat University. The applicant then on the basis of the approved courses, provide training to the students. Further, the applicant also helps to administer the admission and fees collection process. Training given by the applicant as a Private Institutes would not be covered, as such training does not lead to grant of a recognized qualification. Thus, the applicant does not have any specific curriculum and does not conduct any examination or award any qualification/degree. Hence, the applicant does not qualify as educational institution - In this process, the applicant received Fees (i.e. 60% of total fees collected from students by Gujarat university) from Gujarat University, which attract GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the curriculum is managed by the applicant, the examination is conducted by University on the basis of question papers set by the applicant and results after assessing the answers of all the candidates appeared for exam, is given to the University by the applicant and candidates, who clear this exam, are awarded degree by the Gujarat University. 3. The said agreement and MOU will be in force for 3 years from the date of signing and can be agreed upon with mutual consent. The copy of the detailed MOU Agreement signed between Gujarat University and the Applicant is also submitted by them. Relevant provisions under GST Law: 4. The Govt. of India has, w. e. f. 1st July, 2017, introduced a unified GST to replace the various indirect tax levies (i.e. Central Excise, Vat, Service Tax, Entry Tax, etc.). The Govt. has exempted certain services from levy of GST and has issued Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 to that effect. Entry No.66 of the said notification exempts services provided by educational institutions to its students. The said Notification also defines an educational institution as follows: (y) an educational institut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty; (v) Shall undertake to maintain the secrecy and confidentiality of the Gujarat University course, syllabus and study material which will remain the property of Gujarat University during the currency of the MOU or Lapse thereof; (vi) Shall ensure that Gujarat University is providing the following infrastructure facilities (List is only inclusive): Classroom; Computer Systems and office equipment; Internet facilities; All required software; All other required infrastructure. (vii) All staff will be deputed by the applicant and university is not liable for any payment of staff. This will be taken care of by the applicant. (viii) Academic responsibility will be taken by the applicant. The applicant will inform Gujarat University of admission through University Co-ordinator Registrar for all academic Examination related activities. (ix) The examination pattern will be given by the Gujarat University. (x) The fees from the students will be collected by the Gujarat University and a fixed percentage of revenue collected shall be given to the partnered applicant as per the MOU for the education provided to the students ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts Order No. KAR ADRG 20/2018 has held that: The services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums to its students are exempt from Central Goods and Services Tax, vide Entry No. 66 of the Notification No. 12/2017-CT (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a curriculum for obtaining qualification recognized by any law for the time being in force. 12. Thus, the applicant on the basis of above, requested that services provided by an educational institution to its students, faculty and staff is exempt from tax under the CGST Act and the applicant qualifies as an educational institution in so far as those courses for which affiliation has been obtained from the University and partnered with Gujarat University in the State of Gujrat and for which University Curriculum is prescribed and qualification recognized by the law for the time being in force is given after the conduct of examinations by such University. The applicant is exempted from GST. Similar Notification is also present in the Gujarat GST Act and hence, the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in the fields of Computer Animation, Mobile Computing Application, IT-Infrastructure Management Systems (ITIMS) for Skill development, Entrepreneurship development, Youth empowerment and promotion of skill based training. 18.1 As per the said Agreement, responsibilities of the applicant and the Gujarat University, are as below: (A) RESPONSIBILITIES OF D.M. NET TECHNOLOGIES: (a) Shall ascertain for itself the financial viability of the programs to be launched under Partnership arrangement. (b) Shall ensure quality delivery of the course by faculty, quality Assurance Systems and Training. (c) Shall not make any financial commitment for and on behalf of Gujarat University or Create financial liability binding Gujarat University under This Agreement or in any manner. (d) Shall follow the course curriculum approved by the Advisory Board as constituted by Gujarat University. (e) Shall undertake to maintain the secrecy and confidentiality of the Gujarat University course, syllabus and study material which will remain the property of Gujarat University during the currency of the MOU or Lapse thereof. (f) Shall ensure that Gujarat University is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. 40% to Gujarat University and 60% to the Applicant. 19. The applicant has submitted that services provided by an educational institution to its students, faculty and staff is exempt from tax under the CGST Act, vide Entry at Sr. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and the applicant qualifies as an educational institution in so far as those courses for which affiliation has been obtained from the University and partnered with Gujarat University in the State of Gujrat and for which University Curriculum is prescribed and qualification recognized by the law for the time being in force is given after the conduct of examinations by such University. The applicant is exempted from GST. Further, the applicant has also referred the Advance Ruling Authorities of Karnataka State s Order No. KAR ADRG 20/2018 passed in the case of M/s Emerge Vocational Skills Private Ltd.. 20. First, we examine the Entry at Sr. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, which exempts: Services provided- (a) by an educational institution to its students, faculty and staff;----------- 20.1 Thus, the services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rification, it is apparent that the key criterion for qualification of any service under the above exemption would be that education delivered results in a legally recognized qualification being granted to the student. 20.4 We find that the applicant is an educational consultant and a professional in the fields of Computer Animation, IT-Infrastructure Management System and Mobile Computing Application Education, which uses their experience and knowledge in teaching, to help with curriculum development and other issues to Gujarat University and parents face. The applicant designs and handles the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, which undertaken by Gujarat University. The applicant then on the basis of the approved courses, provide training to the students. Further, the applicant also helps to administer the admission and fees collection process. Training given by the applicant as a Private Institutes would not be covered, as such training does not lead to grant of a recognized qualification. Thus, the applicant does not have any specific curriculum and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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