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Academic coaching for students of Standards 5 to 12 was treated as supplementary tuition, not as services supplied by an educational institution. The Authority found that the activity did not amount to pre-school education, education up to higher secondary level or equivalent, curriculum-based education leading to a recognised qualification, or approved vocational education. As the applicant did not fall within the definition of "educational institution" under the exemption notification, Entry 66 exemption was unavailable. The service was therefore classified as commercial training and coaching under SAC 999293 and held taxable at 18% GST.
Academic coaching for students of Standards 5 to 12 was treated as supplementary tuition, not as services supplied by an educational institution. The Authority found that the activity did not amount to pre-school education, education up to higher secondary level or equivalent, curriculum-based education leading to a recognised qualification, or approved vocational education. As the applicant did not fall within the definition of "educational institution" under the exemption notification, Entry 66 exemption was unavailable. The service was therefore classified as commercial training and coaching under SAC 999293 and held taxable at 18% GST.
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