https://www.taxtmi.com/caselaws?id=370540 AAR Maharashtra held that coaching and training provided by a society to its member co-operative societies against annual fees is a supply of services for consideration and falls within business under GST, so the receipts are taxable. It further held that the educational services exemption was unavailable because the activity was not rendered to the institution's own students, faculty, or staff, and the compulsory contributions collected from member societies under the co-operative law did not amount to Government financing, direct or indirect. The claimed exemption for institutions wholly or substantially financed by the Government was therefore rejected, and GST was held applicable at the prevailing rate. en-us Wed, 18 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370540 AAR Maharashtra held that coaching and training provided by a society to its member co-operative societies against annual fees is a supply of services for consideration and falls within business under GST, so the receipts are taxable. It further held that the educational services exemption was unavailable because the activity was not rendered to the institution's own students, faculty, or staff, and the compulsory contributions collected from member societies under the co-operative law did not amount to Government financing, direct or indirect. The claimed exemption for institutions wholly or substantially financed by the Government was therefore rejected, and GST was held applicable at the prevailing rate. Case-Laws GST Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370540