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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Applicability of Exemption Notification - services of lodging ...


Exemption Denied: Remedial Classes Not Considered Educational Institution Services for Tax Benefits Under Exemption Notification.

July 6, 2019

Case Laws     GST     AAAR

Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the instruction of the parents of the boarders /day boarders and has nothing to do with activities undertaken by St Michael’s School - does not come under the definition of “Educational Institution” - no exemption

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