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TMI Blog2023 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, in partnership under MOU with Gujarat University; (ii) the applicant designs the aforementioned courses on request of Gujarat University and then the contents of the courses are approved by the Gujarat University; (iii )the applicant then on the basis of the approved courses, provides training 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; (v) Gujarat University is providing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han colleges, within its jurisdiction to provide education in the State. Accordingly, while the University set up by the Government grants degree/ qualification, the education is delivered by institution like colleges etc. under an approval or affiliation by the University. 3. The applicant's plea in view of the foregoing submission is that they are covered by the exemption notification No. 12/2017-Central Tax (Rate) dated 28.6.2017. Consequent to introduction of Goods and Services Tax w.e.f. 1.7.2017, the Govt. has exempted certain services from levy of GST vide notification No. 12/2017-Central Tax (Rate), ibid. The relevant text is reproduced below for ease of reference viz: [Notification No. 12/2017-Central Tax (Rate), dated 28-6-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Nil Nil 2. Definitions. - For the purposes of this notification, unless the context otherwise requires, - (y) an "educational institution" means an institute providing services by way of - (i) Pre-school education and education up to higher secondary school or equivalent; (ii) Education as a part of a Curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) Education as a part of an approved vocational education course. 4. Vide the aforesaid applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um for obtaining a qualification recognised by any law for the time being in force; * that as per the GST E flyer_40_Education Service issued by the NACEN, while referring to the Explanation given in the Education Guide of 2012, the meaning of education as a part of a Curriculum for obtaining a qualification recognised by any law means the service should be delivered as a part of curriculum; that the conduct of degree courses by Colleges, Universities or Institutions which leads to grant of qualifications recognised by law would be covered; that however, training given by Private Coaching Institutes would not be covered as such training does not lead to grant of a recognized qualification; * Training given by the applicant as a Private ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying on the case of Riddhi Siddhi Collection [2019 (368) ELT 852 (Bom.)], Associated Hotels Ltd. [2015 (37) STR 723 (Guj.)] & Honda Seil Power Products Ltd. [2013(287) ELT 353 (Tri.-Del.)] the GAAR held that it would be just and proper to remand the matter back to GAAR for fresh decision. 8. It is in this afore-stated background that the matter has been taken up. Personal hearing was granted on Dt.22.12.2022 wherein Shri Priyam Shah appeared and reiterated the facts as stated in the application. Discussion and findings 9. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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