https://www.taxtmi.com/article/detailed?id=9492 The Authority for Advance Rulings found that preparatory coaching for professional exams does not amount to "education as a part of curriculum for obtaining a qualification recognized by law," since the coaching only facilitates exam preparation and does not itself confer statutory qualifications. Consequently, the applicant does not qualify as an educational institution for exemption purposes, and charges for accommodation and for food supplied to students are not exempt and are liable to GST. en-us Wed, 30 Sep 2020 08:12:59 +0530 Wed, 30 Sep 2020 08:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9492 The Authority for Advance Rulings found that preparatory coaching for professional exams does not amount to "education as a part of curriculum for obtaining a qualification recognized by law," since the coaching only facilitates exam preparation and does not itself confer statutory qualifications. Consequently, the applicant does not qualify as an educational institution for exemption purposes, and charges for accommodation and for food supplied to students are not exempt and are liable to GST. Articles Goods and Services Tax - GST Wed, 30 Sep 2020 08:12:59 +0530 https://www.taxtmi.com/article/detailed?id=9492