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of <h1>Online coaching platforms don't qualify as educational institutions under GST exemption notification SI.No.66(a) of 12/2017</h1> <h3>In Re: M/s. Tutor Comp Infotech India Private Limited</h3> In Re: M/s. Tutor Comp Infotech India Private Limited - 2023 (69) G.S.T.L. 106 (A. A. R. - GST - Ker.) Issues Involved:1. Whether the transaction between the applicant and individual students on a one-to-one basis falls under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate).2. Whether providing education up to Higher Secondary School falls under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate).Issue-wise Detailed Analysis:Issue 1: Transaction Between Applicant and Individual Students on a One-to-One BasisThe applicant, M/s Tutor Comp Info Tech Private Limited, provides educational services via its online platform to individual students, institutions, and government entities. The services include customized study materials, diagnostic assessments, and personalized lesson plans. The applicant contends that these services should be classified under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate), which exempts services provided by an educational institution to its students, faculty, and staff.The term 'educational institution' is defined under clause (y) of Para 2 of the said notification, which includes institutions providing pre-school education, education up to higher secondary school, education as part of a curriculum for obtaining a qualification recognized by law, and approved vocational education courses. The applicant argues that their services qualify as systematic instruction and training, thus meeting the definition of 'education.'However, upon examination, it was determined that although the applicant provides educational services, these do not qualify as core educational services provided by formal schools. The services are classified under Heading 9992 - Group - 99929 - SAC - 999293 as commercial training and coaching services, which do not fall under the scope of an 'educational institution' as defined in the notification. Therefore, the transaction between the applicant and individual students on a one-to-one basis does not qualify for the exemption under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate).Issue 2: Providing Education Up to Higher Secondary SchoolThe applicant also claims that providing education up to Higher Secondary School should be exempt under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate). The notification exempts services provided by educational institutions up to higher secondary school or equivalent.The applicant is not a formal school but provides special training and coaching to students enrolled in formal schools. The training provided does not lead to any qualification recognized by law nor is it part of an approved vocational education course. Consequently, the applicant does not meet the definition of an 'educational institution' under sub-clauses (i), (ii), or (iii) of clause (y) of Para 2 of the notification.As the applicant's services are classified under commercial training and coaching services, they do not qualify for the exemption provided to educational institutions under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate).Ruling:The applicant is not an educational institution as defined in clause (y) of Para 2 of Notification No.12/2017 CT (Rate) dated 28.06.2017. Therefore, the services provided by the applicant are not exempt under SI.No.66 of the said notification.
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