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Issues: Whether the appellant's coaching activity for CA/CMA and intermediate courses constituted an educational institution entitled to exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, and whether the allied hostel and catering services were also exempt.
Analysis: The relevant exemption covered services provided by an educational institution, including education as part of a curriculum for obtaining a qualification recognised by law. The statutory scheme for CA and CMA showed a structured examination and training process regulated by the professional institutes, but the appellant was not affiliated to or recognised by those institutes. The coaching rendered by the appellant was held to be preparatory and optional rather than an essential or mandatory part of the prescribed curriculum leading to the statutory qualification. The Court also accepted that the absence of recognition, affiliation, or issuance of certificates by the appellant weighed against treating it as an educational institution for the purpose of the notification. Since the appellant did not satisfy the basic description of an educational institution, the claimed exemption for hostel accommodation and catering services also failed.
Conclusion: The appellant was not entitled to exemption under Notification No. 12/2017-Central Tax (Rate) for its education, accommodation, or catering services.
Final Conclusion: The appeal failed and the ruling denying GST exemption was sustained.
Ratio Decidendi: Coaching provided by an unrecognised and unaffiliated institute, where such training is not shown to be an essential part of the curriculum for a qualification recognised by law, does not fall within the expression "educational institution" under the exemption notification.
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