GST exemption for approved educational courses applies where the institute qualifies as an educational institution under the notification.
Courses conducted at the Indian Institute of Infrastructure and Construction were not shown to fall within the training partner exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), because the institute did not establish approval as a training partner for the specified skill development programmes. The exemption under entry 66 applied because the institute was treated as an educational institution: the materials showed it was Government-owned and its courses were approved by the Government of Kerala, bringing them within education forming part of a curriculum for obtaining a qualification recognised by law. The courses were therefore exempt from GST.
Issues: Whether the courses conducted at the Indian Institute of Infrastructure and Construction were eligible for GST exemption under Notification No. 12/2017-Central Tax (Rate), either as services of a training partner under entry 69 or as services of an educational institution under entry 66.
Analysis: Entry 69 grants exemption only to specified entities, including a training partner approved by the National Skill Development Corporation or the Sector Skill Council, and only in relation to the specified skill development programmes. The applicant did not establish that it was approved in that capacity for any of those programmes, so the claim under entry 69 failed. Entry 66 applies only where the service provider qualifies as an educational institution. Under paragraph 2 clause (y) of the notification, that requires education up to higher secondary level, education forming part of a curriculum for obtaining a qualification recognised by law, or an approved vocational education course. The materials placed before the Authority showed that the Government of Kerala had declared the institute to be Government-owned and had approved the courses conducted there. On that basis, the courses were treated as education forming part of a curriculum for obtaining a qualification recognised by law.
Conclusion: The institute qualified as an educational institution for the purposes of entry 66, and the courses conducted there were exempt from GST.
TaxTMI 
AI Drafter ✕
TaxTMI 
