Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
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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.
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