TMI Blog2024 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... nal institution for the purposes of Clause (aa) of Serial No. 66 of 2017 Notification was expressly clarified by introduction of Clause (iv) in Paragraph 3 of the 2017 Notification. The said explanation clarified that the Central and the State Educational Boards would be treated as educational institutions for the limited purposes of providing services by way of conduct of examination to the students. The opening words of Paragraph 3(iv) of the 2017 Notification are for removal of doubts . The said Explanation is clearly clarificatory. The question whether educational boards are to be exempted from services provided in conduct of examination was considered by the GST Council at its 28th Meeting held on 21.07.2018. The Fitment Committee had noted that the definition of educational institutions as contained in Paragraph 2(y) of the 2017 Notification did not cover State Educational Boards, Central Government Boards and autonomous organizations responsible for administration of education in India - Most of the State Boards and Central Boards were either boards set up by the Act of Parliament or State Legislatures or registered under the Societies Registration Act, 1860. Therefore, all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse are enrolled with the petitioner. Thus, although there is no classroom teaching by the petitioner; it is, undoubtedly, involved in imparting education to the students enrolled with it as a part of a curriculum. The course fee collected by the petitioner is forwarded to various accredited hospitals - for the purposes of DNB and FNB courses and conduct of Fellow Entrance Examinations, DNB-PDCET exam, FAT, DNB and FNB final examination (theory and practical) and the Fellowship Exit Exam, the petitioner clearly falls within the scope of an educational institution imparting education to students enrolled with, it as a part of a curriculum. There can be no dispute that no GST is chargeable in respect of the services rendered by the petitioner in connection with DNB and FNB courses. The petitioner is indisputably involved in conduct of DNB and FNB courses and therefore, squarely falls within the definition of an educational institution in respect of the services rendered to its students in connection with and as a part the said courses. SCREENING TEST AND ACCREDITATION OF MEDICAL INSTITUTIONS - HELD THAT:- The services provided by the petitioner for conducting screening test and the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter the 2017 Notification) issued by the Government of India under Section 11 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). However, the services rendered by such State or Central Boards, such as providing accreditation to an institution or to a professional [accreditation fee such as fee for Foreign Medical Graduate Examination (FMGE) screening test] would be chargeable to GST at the rate of 18%. 3. It is the petitioner s case that the 2017 Notification as amended by the subsequent notifications, does not admit the clarification provided by the impugned circular. According to the petitioner, the impugned circular is contrary to the 2017 Notification. The petitioner claims that it is an educational institution and the services rendered by it are exempted from payment of GST (chargeable at NIL rate) in terms of the 2017 Notification including in respect of accreditation fees and examination fees collected for conducting screening tests. FACTUAL CONTEXT 4. The petitioner, is an autonomous body of Ministry of Health and Family Welfare and was established by the Government of India, inter alia, with an objective to improve the standard of post-graduate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cum Entrance Test for Post-Graduate courses (hereafter NEET-PG) and National Eligibility cum Entrance Test for Super Specialty courses (hereafter NEET-SS) for admission into all medical educational institutions. 9. The Medical Council of India and the Dental Council of India, in terms of the relevant provisions of the IMC Act read with Screening Test Regulations, 2002 and DA Act read with Dental Council of India Screening Test Regulations, 2009, authorized the petitioner to conduct various screening tests. The petitioner also conducts the tests as mandated by the Ministry of Health Family Welfare. 10. Besides conducting various examinations and screening tests, the petitioner also awards medical qualification of Diplomate of National Board (hereafter DNB) and Fellow of National Board (hereafter FNB) by conducting separate entrance examinations and also by selecting the candidates through merit generated from NEET-PG. The petitioner claims that in order to provide qualifications of DNB and FNB, the petitioner prepares study plan, teaching material, and grants accreditation to schools, hospitals, and various institutions to provide training to the students. Additionally, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of services for conducting the NEET examination, conducting examination/course of DNB and FNB including course fee. And, the said applications were wrongly rejected. REASONS AND CONCLUSION 16. At the outset, it would be pertinent to refer to the relevant provisions of the 2017 Notification. In terms of the entry at Serial No. 66(a) of the 2017 Notification, the services provided by an educational institution to its student, faculty and staff is chargeable to Nil rate of duty. Paragraph 2(y) of the 2017 Notification defines the expression educational institution for the purposes of the said Notification. The relevant entry at Serial No. 66 of the 2017 Notification is set out below: Sl.No. Chapter, Section, Heading, Group of Service Code (Tariff) Description of Services Rate (percent) Condition (1) (2) (3) (4) (5) 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 house- kee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission fee charged by the educational institutions as referred above from its students is exempt from GST. However, the entrance fee charged for appearing in competitive entrance examinations for admission to educational institution is leviable to GST. This anomaly/ discrepancy exist as no specific exemption has been provided to the services provided for conducting the competitive entrance examinations for admission to these educational institutions. 2. These educational institutions may either conduct the entrance examination themselves or may outsource it to some other agency which may be government or non-government. The educational institution, if a government department themselves and conducts entrance examinations themselves or through another government department or government entity, the services would be exempt under Sl. No. 6 of exemption notification No. 12/2017-CT(R). However, if they engage the service of a private entity, the GST would be payable. In case, the educational institution is an autonomous body, the entrance examinations conducted by the institution either themselves or through any other person would be taxable under GST. 3. It may be noted that services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to an institution providing services by way of.- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. Nil Nil 20. Thereafter, the proposal was made by the Fitment Committee to the GST Council seeking clarification whether Central and State Educational Boards were educational institutions for the purposes of the 2017 Notification. The Fitment Committee recommended that services provided by educational boards may be exempted from the charge of GST, but not the services that are provided by Boards. The recommendations of the Fitment Committee were considered at the 28th Meeting of the GST Council held on 21.07.2018. The relevant extract of the recommendations of the Fitment Committee considered by the GST Council at a meeting held on 21.07.2018 is set out below: Sl.No. Proposal Justification given in support of the proposal Recommendation of Fitment Committee 2. Request for exempting supply of services to and by Educational Boards to students for conduct of examination from levy of GST. Also, to clarify that the various State and Central educational boards are educational boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. Most of the state boards and central boards are either board/ society covered under Society Registration Act, 1860 and set up by an Act of Parliament or State Legislature. Therefore, all these examination Boards are Government Entity barring few. With effect from 13.10.2017 vide sl. no. 9C of notification No. 12/2017-CT (R), supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants are exempt from GST. Therefore, vide sl. no. 9C of above notification, any grant received by these educational boards for providing services to the government or any student (or any other person) are exempt. If any board rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I reads as under: 3. Explanation .- for the purposes of this notification,- (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purposes of providing services by way of conduct of examination to the students. 23. According to the petitioner, its services are chargeable to GST at Nil rate by virtue of the 2017 Notification. The petitioner is thus, aggrieved by rejection of its application for refund as well as by the impugned circular to the extent the impugned circular seeks to clarify that GST at the rate of 18% is applicable to certain services provided by the Boards. RE: PETITIONER S CHALLENGE TO THE IMPUGNED CIRCULAR 24. At the outset, it is relevant to refer to the operative part issued by the impugned circular, which seeks to clarify the issue regarding the charge of GST on services provided by Central or State Boards such as the petitioner. Paragraph 4 of the impugned circular is relevant and is set out below: 4. Taking into account the above, the GST Council has recommended, to clarify as below: (i) GST is exempt on services provided by Central or State Boards (including the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utions or to a professional so as to authorize them to provide the respective services. The use of the word, namely has been used in Sub-paragraph (iii) of Paragraph 4 of the impugned circular to specify services that are chargeable to tax. It is trite law that the expression namely in Webster s Encyclopedic Unabridged Dictionary of English Language is to mean that is to say , explicitly, specifically to wit . It is defined in the Oxford English Dictionary to mean as particularly, especially, above all and in Black s Law Dictionary as by name or particular mention and what is to be included by name . 27. Thus, there is little doubt that the word namely used in the impugned circular confines the clarification regarding applicability of 18% tax to only those services that are specified in Sub-paragraph (iii) of Paragraph 4 of the impugned circular. 28. It is important to note that the impugned circular has been issued to provide a clarification and does not purport to amend the 2017 Notification. On the contrary, it refers to the Serial No. 66(a) of the 2017 Notification and clarifies that the exemption from tax for the services provided by conduct of examination is referable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test in terms of the Screening Test Regulations, 2009 framed by the Dental Council of India in respect of recognizing dental qualifications awarded to candidates overseas. The said test neither qualifies as an entrance test nor meets the criterion of services rendered by the petitioner to its students. Thus, the petitioner s contention that the fees collected by it for conducting the screening test is not chargeable to GST by virtue of entries at Serial No. 66(a) or 66 (aa) of the 2017 Notification, is unmerited. 32. It is important to note that the services that are exempted (chargeable at Nil rate) are set out in the substantive entries of the 2017 Notification. Thus, for determining whether the services rendered by the petitioner are exempted, it would be necessary to refer to Serial No. 66(a) and 66(aa) of the 2017 Notification, which are: Services provided (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination in the form of entrance fee 33. Thus, a tax entity, which falls within the definition of educational institution would not be liable to pay GST on the services to its students, fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be carried out in absence of any statutory provision enabling issuance of such Circulars in exercise of powers of delegated legislation. The impugned circular does not indicate that it has been issued in exercise of any power under the CGST Act. 38. It is relevant to refer to Section 11 of the CGST Act which empowers the Central Government to grant certain exemptions. The said section is reproduced below: Section 11. Power to grant Exemption. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be read for what it is: clarification in respect of the 2017 Notification. It cannot be read to substantially curtail the scope of any exemption or beneficial provision of the 2017 Notification. Mr. Aggarwal s contention that exemption in respect of payment of GST payable on conduct of examination, is available prospectively from the date of the circular, must be rejected, for the aforesaid reason as well. GST ON SERVICES RENDERED BY THE PETITIONER 42. The principal controversy in the present petition relates to the scope of examination of services in terms of the 2017 Notification. As stated hereinbefore, the question, as to whether the provision of any services is exempted (chargeable at Nil rate) from payment of GST, is required to be examined by reference to the 2017 Notification. 43. The services rendered by the petitioner can be broadly classified under four heads which are briefly summarized as under: I National Eligibility-cum-Entrance Test (NEET) for admission to any medical institution in India. 43.1 The petitioner is the designated authority in terms of Section 10D and Section 33(mb) of the IMC Act read with Regulations 9(1) and 9(2) of the Postgraduate Medical Examinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l institutions where the students are enrolled as a part of their curriculum for achieving the qualifications of DNB and FNB. III Conducts Screening Tests 43.7 The petitioner is the Prescribed Authority under the IMC Act read with Regulations 2(e) and (f) of the Screening Test Regulations, 2002 issued by the Medical Council of India for conducting screening tests in respect of Indian citizens possessing a primary medical qualification awarded by medical institutions outside India for the purpose of enabling them to get professional or permanent registration with Medical Council of India or State Medical Council. The primary foreign medical qualification acquired by a candidate is recognized for the purpose of entering in the Medical Register only once a candidate qualifies the screening tests. 43.8 The petitioner is also the Prescribed Authority for conducting the screening tests for recognizing the primary / higher dental qualification awarded by dental institutions outside India. It is necessary for the candidates to qualify the screening tests for enabling their qualifications to be recognized for the purpose of the Dental Act. 43.9 The petitioner conducts the following dental s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Notification which was introduced by the 2018 Notification II. He submits that the fact that the Central and State Educational Boards were brought within the ambit of educational institutions lead to an obvious inference that the definition of educational institutions under Paragraph 2(y) of the 2017 Notification did not include such boards as educational institutions. He submitted that merely because the explanation reads as a clarification is not a reason enough to read the Paragraph 3(iv) of the 2017 Notification as clarificatory. He also referred to the decisions of the Supreme Court in Sree Sankaracharya University of Sanskrit Ors. v. Dr. Manu Anr.: 2023 SCC OnLine SC 640 and in District Collector, Vellore District v. K. Govindraj: (2016) 4 SCC 763 in support of his contentions. He submitted that interpreting the 2017 Notification in the manner as contended by the petitioner would render the introduction of the Explanation in Paragraph 3(iv) by virtue of the 2018 Notification II as otiose and such an interpretation ought to be avoided. He also referred to the decision of the Supreme Court in Hardeep Singh v. State of Punjab Ors.: (2014) 3 SCC 92 for supporting the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purposes of clarifying the import of the entry at Serial No. 66(aa) of the 2017 Notification. 51. Clause (iv) Paragraph 3 of the 2017 Notification must be construed as the language reads it is a clarification to remove doubts that educational institutions include State Boards and Central Boards, albeit, for the limited purposes of holding examinations. Thus, in respect of other services services not specifically covered by entries of the 2017 Notification the Central and State Boards may not be considered as educational institutions, However, in respect of holding examinations, the Central and State Boards are educational institutions. 52. Thus, the contention that introduction of Clause (iv) in Paragraph 3 in the 2017 Notification brought about a substantial change and therefore, the inclusion of the State and Central Boards as educational institutions for the purposes of holding examination must necessarily be held to be prospective from 26.07.2018, is unpersuasive. It is settled law that substantive statutory amendments may be applied retrospectively if the same is provided expressly or by necessary implication. In Govind Das Ors. v. Income Tax Officer Anr.: (1976) 1 SCC 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anomaly had existed as no specific exemption was provided for rendering services for conducting competitive entrance examination for admission to these institutions . Accordingly, the GST Council had decided to exempt services relating to admission to, or conduct of examination provided to all educational institutions as well as to exempt services by educational institutions by way of conduct of entrance examinations against consideration in form of entrance fee. Clearly, the object was to exempt entrance examinations from the levy of GST. 55. The question whether educational boards are to be exempted from services provided in conduct of examination was considered by the GST Council at its 28th Meeting held on 21.07.2018. The Fitment Committee had noted that the definition of educational institutions as contained in Paragraph 2(y) of the 2017 Notification did not cover State Educational Boards, Central Government Boards and autonomous organizations responsible for administration of education in India. It was noted that the boards are engaged for educational purposes, conduct of board examination, preparation and curriculum, preparation courses of studies, text books, teaching mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, which enables issuance of such clarification (by way of an explanation) only within a specified period of one year from the date of the exemption notification. This addresses the principal concern that arises from the retrospective application of any provision, which is that it affects crystalized rights and obligations. Thus, the requirement of ensuring that a notification clarifying the scope and applicability of an exemption notification is issued by insertion of an explanation in the exemption notification, not later than one year from the date of the exemption notification, ensures that the retroactive import of such a clarification covers only the immediately preceding tax periods. In the present case, the Paragraph 3(iv) of the 2017 Notification clarifies the scope of the relevant entries of the 2017 Notification as covering Central and State Boards albeit for the limited purpose of holding examination. Thus, the contention that the explanation is applicable prospectively, notwithstanding that it expressly provides that it is for removal of doubts and to clarify that Central and State Boards are also treated as educational institutions albeit for a limited purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act legislations with retrospective effect. However, it is trite law that a statutory amendment to a substantive provision is not applicable retrospectively, unless it is provided expressly or by necessary intendment. However, statutory amendments in respect of procedural law may apply retrospectively. This is because retroactive amendments to substantive law may adversely affect the vested rights but procedural law does not, normally, vest any rights. However, there is no principle which precludes extending a beneficial provision retrospectively if the legislature so intends. 64. In Sree Sankaracharya University of Sanskrit Ors. v. Dr. Manu Anr. (supra), the controversy involved was regarding fixation of pay of the respondent who was placed in Selection Grade Lecturer. The appellant university did not, in fixing the pay of the respondent, grant two advance increments to the respondent payable on his placement as a lecturer in the selection grade, holding a PhD degree. This was provided under the University Grants Commission Scheme, 1998 (hereafter UGC Scheme). The respondent was denied the said increments relying on a Government Order dated 29.03.2001, which clarified that teacher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rospicit non respicit : law looks forward not backward. As was observed in Phillips v. Eyre [(1870) LR 6 QB 1], a retrospective legislation is contrary to the general principle that legislation by which the conduct of mankind is to be regulated when introduced for the first time to deal with future acts ought not to change the character of past transactions carried on upon the faith of the then existing law. 29. The obvious basis of the principle against retrospectivity is the principle of fairness , which must be the basis of every legal rule as was observed in L'Office Cherifien des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd. [(1994) 1 AC 486 : (1994) 2 WLR 39 : (1994) 1 All ER 20 (HL)] Thus, legislations which modified accrued rights or which impose obligations or impose new duties or attach a new disability have to be treated as prospective unless the legislative intent is clearly to give the enactment a retrospective effect; unless the legislation is for purpose of supplying an obvious omission in a former legislation or to explain a former legislation. We need not note the cornucopia of case law available on the subject because aforesaid legal position clearly em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarifying the scope and applicability of an exemption notification. As noted above, it is also apparent that the notification was issued as it was found that the Central and State Boards, inter alia, entrusted in conducting the examinations for evaluating students on a common standard were excluded. The relevant Minutes of the GST Council meetings indicate that the GST Council was fully conscious of the fact that amending any entry in the 2017 Notification may tend to reopen past cases and hence consciously chose the option of issuing the clarification as an explanation of the 2017 Notification. 67. We also find no merit in the contention that Paragraph 3(iv) of the 2017 Notification cannot be applied retrospectively as there is no ambiguity that the Central and State Boards including the petitioner did not fall in the definition of an educational institution and therefore were ineligible for availing the exemption in Serial nos. 66(a) and 66(aa) of the 2017 Notification. It is the petitioner s case that a definition is required to be read expansively to include the State and Central Boards. Concededly, in Sahitya Mudranalaya Private Limited v. Additional Director General: 2020 SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect on 25.01.2018. DEGREES OF DIPLOMATE OF NATIONAL BOARD (DNB) AND FELLOW OF NATIONAL BOARD (FNB) 70. As noted above, the medical qualifications of DNB and FNB are qualifications that are recognised under Section 37(2) of the National Medical Commission Act, 2019. The courses are structured where practical training is provided to students in medical institutions accredited by the petitioner. The course fee is also remitted to the said medical institutions. The petitioner conducts examinations for accepting the students as well as for evaluation of the students during the course and at its culmination. The petitioner asserts that the students are required to submit their thesis for guidance as to the research methodologies adopted by them. They are also required to appear for a minimum prescribed number of Formative Assessment Test (FAT) for being eligible to appear for the final examination. Appearing for FAT is an essential and integral part of their course. These assertions are not controverted. The final examination is conducted in two stages, theory as well as practical. As noted hereinbefore, the petitioner conducts the following examinations as a part of the DNB/FNB cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an institution providing the services as specified in Clause (l) of Section 66D of the Finance Act, 1994. Thereafter, with effect from 14.05.2016, the definition of educational institution in the Mega Exemption Notification No. 25/2012 was amended to read as under: (oa) educational institution means an institution 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 recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course. 76. The exemption granted to educational institutions within the meaning of Clause (oa) of Section 2 of the Mega Exemption Notification No. 25/2012 is also continued in terms of 2017 Notification. In Sahitya Mudranalaya Private Limited v. Additional Director General (supra), the Gujarat High Court considered the aforesaid definitions and held that the term education is required to be read in an expansive manner. Accordingly, the Gujarat High Court held that services rendered by the appellant (Sahitya Mudranalaya Private Limited) to a State Board / Central Board were also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secondary school or equivalent. When the sub-clause says education up to higher secondary school or equivalent, it goes without saying that it includes the examination leading to conferment of a certificate of having passed the higher secondary school or equivalent. Similarly when sub-clause (ii) says education as a part of the curriculum for obtaining a qualification recognized by any law for the time being in force, it is apparent that the Legislature meant the entire process of preparation of curriculum to the holding of examination leading to obtaining of a qualification recognized by any law for the time being in force. If the contribution of the Boards/Universities is excluded, there would be no curriculum for obtaining a qualification nor would there be examination leading to conferment of such qualification. Clearly, therefore, it was not the intention of the Legislature to exclude preparation of curriculum and holding of examinations from the ambit of clause (l) of section 66D of the Finance Act, 1994. As a necessary corollary, therefore, the School Boards and the University in, question would clearly fall within the ambit of the expression educational institution as cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general meaning of educational institutions alone as the said term for the purposes of the 2017 Notification is defined in Paragraph 2(y) of the 2017 Notification. 80. The expression educational institution is defined to include an institution providing services by way of education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force . The principal question that needs to be addressed is whether the petitioner, in so far as it conducts the course of DNB/FNB, is involved in providing education as a part of a curriculum. 81. The expression education has not been defined in the 2017 Notification and therefore, must be construed in its ordinary sense. 82. In Sole Trustee, Lok Shikshana Trust v. CIT, Mysore (supra), the expression education was held to mean as under: the systematic instruction, schooling or training given to the young in preparation for the work of life. It also connotes the whole course of scholastic instruction which a person has received... What education connotes... is the process of training and developing the knowledge, skill, mind and character of students by formal schooling . 83. There is also no cavil that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainees to directly deposit the annual course fee along with GST. The said association claimed that no GST was chargeable on the course fee. This was confirmed by the Union of India. The petitioner also acknowledged that the demand of GST from students was erroneous. Accordingly, this Court directed that the GST collected, be refunded. 87. In view of the above, there can be no dispute that no GST is chargeable in respect of the services rendered by the petitioner in connection with DNB and FNB courses. The petitioner is indisputably involved in conduct of DNB and FNB courses and therefore, squarely falls within the definition of an educational institution in respect of the services rendered to its students in connection with and as a part the said courses. SCREENING TEST AND ACCREDITATION OF MEDICAL INSTITUTIONS 88. As discussed earlier, the services provided by the petitioner for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No. 66(a) and Serial No. 66(aa) of the 2017 Notification. Thus, clearly, the petitioner is not exempted from payment of GST in respect of the said services by virtue of the 2017 Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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