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Issues: Whether the applicant's one-to-one online tutoring of individual students and provision of education up to higher secondary level fell within Serial No. 66(a) of Notification No. 12/2017-Central Tax (Rate), so as to qualify as exempt services by an educational institution.
Analysis: Serial No. 66(a) grants nil rate only to services provided by an educational institution to its students, faculty and staff. An educational institution, under clause (y) of paragraph 2 of the notification, must provide pre-school education and education up to higher secondary or equivalent, or education as part of a recognised curriculum, or as part of an approved vocational course. The applicant was not a formal school and its activity consisted of special tutoring, coaching and customised instruction to students enrolled in schools. Such activity did not amount to the core educational services contemplated by the exemption entry and was more appropriately classifiable as commercial training and coaching services under Heading 9992. The applicant also did not show that its services formed part of a recognised qualification or an approved vocational education course.
Conclusion: The applicant is not an educational institution for the purposes of Notification No. 12/2017-Central Tax (Rate), and the services provided are not exempt under Serial No. 66 thereof.
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