TMI Blog2022 (5) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... L rate of GST in view of Sr. No. 66. It is therefore held that, the services provided by Nashik Cambridge Pre-School to its students, faculty and staff attracts is covered under Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017. Furthermore, Nashik Cambridge Pre-school is also entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee; on the supply of transportation service to its Pre-school students without any consideration; on the supply of transportation service to its Pre-school students for some consideration ; on the supply of transportation service to its faculty and staff for some consideration and on the supply of canteen service to its faculty and staff for some consideration. Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? - HELD THAT:- It appears that the applicant will be supplying goods such as: books, stationery, drawing material, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 66, under the Heading 9992 under GST Act? Question 2:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate} dated 28/06/2017, on the supply of Pre-school education service to its students against fee? Question 3:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? Question 4:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration? Question 5:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to tits Pre-school students without any consideration ? Question 6:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6) Transportation service to its faculty and staff for some consideration. 7) Canteen service to its faculty and staff for some consideration. 2.4 Relevant Part of Notification No. 12/2017-CT (Rate) dated 28/06/2017 is reproduced below: SI.No. Chapter, Section Heading, Group or Service Code Description of Services Rate (Percent) Condition 66 Heading 9992 Services Provided- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of- (i) transportation of 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 housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary; Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined under Section 7(1) (a) of CGST, Act, 2017. 3.5 Whether Nashik Cambridge Pre-School is entitled for NIL rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT(Rate) dated 28.06.2017, on the supply of transportation service to its pre-school students for some consideration. Answer :- Yes, only for applicable services provided as per Notification No. 12/2017-CT (Rate) dated 28.06.2017. 3.6 Whether Nashik Cambridge Pre-School is entitled for NIL rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT(Rate) dated 28.06.2017, on the supply of Transportation service to its faculty and staff for some consideration? Answer :- Yes, only applicable services provided as per Notification No. 12/2017-CT (Rate) dated 28.06.2017. 3.7 Whether Nashik Cambridge Pre-School is entitled of NIL rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT(Rate) dated 28.06.2017, on the supply of canteen service to its faculty and staff for some consideration? Answer : - Yes, only for applicable services provided as per Notification No. 12/2017-CT (Rate) dated 28.06.2017. Applicants View:- 3.8 The term Education Institution def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preliminary as well as the final hearings. 5.2 M/s Rahul Ramachandran, the applicant has a new business, under the Trade name Nashik Cambridge Pre-school , and intends to supply his students, faculty and staff: 1) Pre-School education service to its students against fee ; 2) Books, stationery, drawing material, sports goods, foods items, milk, beverages etc. to his students without any considerations, as the cost thereof will be covered in the fee charged and with consideration in some cases ; Transportation service to its Pre-school students without any consideration and with consideration in some cases; Transportation service to his faculty and staff for some consideration and Canteen service to his faculty and staff for some consideration. It is noticed that the Maharashtra Pre-school Centres (Regulation of Admission) Act, 1996 (MaH XXIX of 1997) At pages 11215-11220 is repealed by the Maharashtra Pre-school Centres (Regulation of Admission) Act, 2000 (MAH XXXI of 2001) Section 2. Thus at present there is no law to certify the pre-schools. 5.3 The applicant has asked whether Nashik Cambridge Pre-School and the activities mentioned in para 5.2 above are covered under Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambridge Pre-School to its students, faculty and staff attracts is covered under Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017. Furthermore, Nashik Cambridge Pre-school is also entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee; on the supply of transportation service to its Pre-school students without any consideration; on the supply of transportation service to its Pre-school students for some consideration ; on the supply of transportation service to its faculty and staff for some consideration and on the supply of canteen service to its faculty and staff for some consideration. This would answer all the applicant's questions except Question No. 3 and 4, involving supply of services. 5.7.1 We now deal with Question Nos 3 and 4 as under:- Question 3:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? 5.7.1.1 From the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cambridge Pre-school is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/, on the supply of Pre-school education service to its students against fee? Answer:- Answered in the affirmative. Question 3:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2517-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? Answer:- Answered in the affirmative. Question 4:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2517-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration? Answer:- Answered in the negative. Question 5:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students without any consideration? Answer:- Answered in the affirmative. Question 6:- Whether Nashik Cambridge Pre-school is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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