Educational institution exemption applies to statutory qualification courses; student services linked to the curriculum are GST exempt.
Courses conducted under a statutory framework and leading to qualifications recognised by law were treated as education provided as part of a curriculum for obtaining a legally recognised qualification. On that basis, the provider qualified as an educational institution under clause 2(y) of Notification No. 12/2017-Central Tax (Rate), and services supplied to its students in connection with the JDC and HDC & BM courses fell within Entry 66(a). The course-related services were therefore exempt from GST under Serial No. 66(a) of the notification.
Issues: Whether the applicant's courses in JDC and HDC & BM constitute education as part of a curriculum for obtaining a qualification recognised by law so as to qualify as an educational institution, and whether the services supplied to its students are exempt under Serial No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
Analysis: The courses conducted by the applicant are statutorily recognised under the Kerala Co-operative Societies Act, 1969 and the Kerala Co-operative Societies Rules, 1969 as qualifications for employment in co-operative societies. The applicant conducts the courses through a structured curriculum, with admission criteria, teaching, evaluation, issuance of certificates and academic supervision, and the qualifications are recognised by the competent statutory framework. On that basis, the applicant falls within the definition of an educational institution in clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, namely an institution providing education as part of a curriculum for obtaining a qualification recognised by law. Once so classified, services supplied by the institution to its students are covered by Entry 66(a) of the notification.
Conclusion: The applicant is an educational institution for the purpose of the notification, and the services provided to students in connection with the JDC and HDC & BM courses are exempt from GST under Serial No. 66(a) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
Final Conclusion: The ruling confirms full GST exemption on the applicant's course-related services supplied to its students.
Ratio Decidendi: Where a course is conducted under a statutory framework and leads to a qualification recognised by law, the provider is an educational institution and supplies made to its students in relation to that curriculum fall within the GST exemption for educational institution services.
TaxTMI 
AI Drafter ✕
TaxTMI 
