TMI Blog2023 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. C Ramappa [ 2020 (4) TMI 689 - AUTHORITY FOR ADVANCE RULING KARNATAKA ], M/s. S K Properties [ 2020 (8) TMI 489 - AUTHORITY FOR ADVANCE RULING, KARNATAKA ] and Sampada Caterers [ 2018 (9) TMI 439 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA ] - existence of restriction or any time line prescribed for withdrawal or not. HELD THAT:- The application filed by the applicant for advance ruling is dismissed as withdrawn. The application for rectification of order dated 9.10.2020 in view of the foregoing has become infructuous. - GUJ/GAAR/R/2023/06 - - - Dated:- 22-2-2023 - MILIND KAVATKAR AND AMIT KUMAR MISHRA, MEMBER Present for the Applicant : Priyam Shah (C.A.) M/s. D.M. Net Technologies (Isha Chirag Patel) (for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is awarded by the Gujarat University; (vii) 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; (viii) While the administration and 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; (ix) The said agreement and MOU with Gujarat University will be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- TABLE SL No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al education course. 4. Vide the aforesaid application, the applicant has raised following question for advance ruling on classification of services: 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? 5. The aforementioned application filed by the applicant was decided vide Advance Ruling No. GUJ/GAAR/75/2020 dated 17.9.2020 , by the Gujarat Authority for Advance Ruling [for short `GAAR1, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of a recognized qualification; Training given by the applicant as a Private Institute would not be covered, as such training does not lead to grant of a recognized qualification; 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. 6. Resultantly, the question posed before the GAAR was answered in negative vide the order dated 17.9.2020. 7. Feeling aggrieved, the applicant filed an appeal before the Gujarat Appellate Authority for Advance Ruling [for short `GAAAR']. GAAAR vide Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/16, remanded the matter back to GAAR holding as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 10. Vide their letter dated 05.09.2022, the applicant has requested to permit him to withdraw the appeal filed for determination, on the grounds that their contract with Gujarat University was not renewed; that they would like to rely on the case of [a] M/s. C Ramappa KAR/ADG 14/2020 dtd 20.3.2020 by GAAR, Karnataka; [b] M/s. S K Properties [KAR ADRG 41/2020]; Sampada Caterers [GST-ARA-45/2018-19/B-97] by GAAR, Maharashtra; that even the ICAI reference handbook clearly states that there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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