https://www.taxtmi.com/caselaws?id=403003 Entry No. 66 of Notification No. 12/2017-Central Tax (Rate) exempts services supplied by an educational institution to students, faculty and staff, and the exemption turns on whether the service forms part of education leading to a qualification recognised by law. The Gujarat AAR found that the applicant's activities in affiliation with Gujarat University were mainly training, curriculum support and admissions-related work, while the applicant did not itself conduct examinations or award the qualification. Those services were therefore treated as private training and support services, not exempt education services supplied by an educational institution. GST exemption was denied. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403003 Entry No. 66 of Notification No. 12/2017-Central Tax (Rate) exempts services supplied by an educational institution to students, faculty and staff, and the exemption turns on whether the service forms part of education leading to a qualification recognised by law. The Gujarat AAR found that the applicant's activities in affiliation with Gujarat University were mainly training, curriculum support and admissions-related work, while the applicant did not itself conduct examinations or award the qualification. Those services were therefore treated as private training and support services, not exempt education services supplied by an educational institution. GST exemption was denied. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403003