TMI Blog2022 (9) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force - Education as a part of an approved vocational education course - Levy of GST on Renting of an immovable property to a Government School. HELD THAT:- Notification No. 12/2017 at Serial No. 13 exempts services rendered by the charitable or religious trust registered under Section 12AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Saya Sai APTS, Srinivasa Colony (East) Ameerpet, Hyderabad 500 038. (Un Registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Hence this application. 5. Questions raised: 1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renting of immovable property to a Government School exigible to GST? 7. Discussion Findings: The applicant is renting immovable property and is desirous of ascertaining whether the said service is taxable if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Notification No. 12/2017 at Serial No. 13 exempts serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides (iv) Pre-School education and education up to higher secondary school or equivalent, (v) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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