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TMI Blog2021 (1) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the students as a partner under MOU with Gujarat University. (iv) The awareness and admission of the course is done by the Gujarat University. The fees for the said courses are also collected by Gujarat University. The applicant helps to administer the admission and fees collection process. 2. The applicant further submitted that the Gujarat University is providing the infrastructure facilities, viz. Classroom; Computer Systems and office equipment; Internet facilities; All required software; and All other required infrastructure. 2.1 After the training is completed, the enrolled students undergo examination which is conducted by the Gujarat University. On successful clearance of examination, a Degree is granted by Gujarat University. The applicant is not involved in the said process. 2.2 On receipt of the fees and completion of training, the applicant submits an information note to the Gujarat University (Partner of MOU), on the basis of which a fixed percentage of share as specified in Agreement is given to the Applicant. 2.3 Thus, while the administration and the curriculum is managed by the applicant, the examination is conducted by University on the basis of questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed to grant admission, deliver education services, develop course content, hold examinations etc.. * University grants qualification/ degree to the students enrolled with the colleges/ institutions affiliated to the University. 6. The applicant has partnered with Gujarat University in the State of Gujarat and has been engaged in providing education in affiliation with the said university in the State of Gujarat. 7. The applicant proposes to undertake the following activities under the University curriculum: (i) Shall ascertain for itself the financial viability of the programs to be launched under Partnership arrangement; (ii) Shall ensure quality delivery of the course by faculty, quality Assurance Systems and Training; (iii) 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; (iv) Shall follow the course curriculum approved by the Advisory Board as constituted by Gujarat University; (v) Shall undertake to maintain the secrecy and confidentiality of the Gujarat University course, syllabus and study material which will remain the property of Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alification recognised by law would be covered. Training given by private coaching institutes would not be covered as such training does not lead to grant of a recognized qualification." In this relation, from a plain reading of the above clarification, 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. 10. The applicant states that, he offers a curriculum to a student which enrols him/her with a university recognized by an Indian Law. Further, the education is granted through a combination of theoretical and practical training sessions. The curriculum also involves examination being conducted by the University and all successful candidates are granted University degrees. 11. The applicant further states that, on identical facts, Karnataka State in the case of M/s Emerge Vocational Skills Private Ltd., vide its 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act. 16. The applicant sought for advance rulings in respect of following question? Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University, are exempt from GST vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017? 17. From the submission made by the applicant, we observe that the applicant is a company enacted under the Company Act, 1956. They are having necessary expertise in the fields of Computer Animation, IT-Infrastructure Management System and Mobile Computing & Application Education. 18. We further note that an Agreement and a Memorandum of Understanding (MOU) are entered into on 05.07.2017 between the Applicant and the Gujarat University, Ahmedabad for knowledge sharing 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 Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gies as per clause 1(I) and arrange to announce the result as per schedule. (e) Shall provide necessary question paper and blank answer books to the Examination center on time. The answer scripts will remain as the property of Gujarat University. (f) Shall arrange to issue Certificate of the successful student on application along with the fee prescribed by Gujarat University. Gujarat University shall also provide continuous guidance to D.M. Net Technologies." 18.2 From said Agreement, it further reveals that the tuition fee/ lab fee registration fee and examination fee per student per year/semester will be prescribed jointly by Gujarat University and Applicant from time to time. Said Fees will be collected from the students by Gujarat University. Said Program Fee will be shared by Gujarat University and Applicant in a ratio agreed by them under said agreement, 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Explanation given in the Education Guide of 2012 was referred to understand the meaning of the term, which extracted below: "What is the meaning of "education as a part of a Curriculum for obtaining a qualification recognised by any law"? It means that only such educational services are in the negative list as are related to delivery of education as "a part of the law". It is important to understand that to be in the negative list, the service should be delivered as a part of curriculum. Conduct of degree courses by Colleges, Universities or Institutions which leads grant of qualifications recognised by law would be covered. Training given by Private Coaching Institutes would not be covered as such training does not lead to grant of a recognized qualification. --------." From a plain reading of the above clarification, 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 Syst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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