Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
AAR held that the applicant qualifies as an "educational institution" under the relevant GST exemption notification, as it imparts structured education through prescribed curriculum, qualified faculty, and formal evaluation leading to diplomas recognized under Kerala Co-operative Law. The services rendered by the applicant to its students enrolled in HDC & BM and JDC courses constitute educational services provided by an educational institution to its students, faculty, and staff. Consequently, such supplies fall squarely within Entry 66(a) of the applicable exemption notification. The consideration received as course fees is therefore exempt from GST. AAR accordingly ruled that the applicant's educational services for these courses are fully GST-exempt.
AAR held that the applicant qualifies as an "educational institution" under the relevant GST exemption notification, as it imparts structured education through prescribed curriculum, qualified faculty, and formal evaluation leading to diplomas recognized under Kerala Co-operative Law. The services rendered by the applicant to its students enrolled in HDC & BM and JDC courses constitute educational services provided by an educational institution to its students, faculty, and staff. Consequently, such supplies fall squarely within Entry 66(a) of the applicable exemption notification. The consideration received as course fees is therefore exempt from GST. AAR accordingly ruled that the applicant's educational services for these courses are fully GST-exempt.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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