https://www.taxtmi.com/caselaws?id=409967 The appellate authority upheld the Advance Ruling, confirming that the appellant's educational services, hostel fees, and sale of textbooks are subject to GST. The appellant's institution did not qualify as an "educational institution" for exemption from GST, and their services were classified under "Commercial training and coaching services." The tax liability on collecting examination fees could be excluded if acting as a "pure agent." The composite supply of educational services with hostel facilities and textbooks was also deemed liable to GST. The appeal was rejected, affirming the tax liabilities as per the authorities' determinations. en-us Wed, 05 May 2021 00:00:00 +0530 Fri, 24 Jun 2022 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409967 The appellate authority upheld the Advance Ruling, confirming that the appellant's educational services, hostel fees, and sale of textbooks are subject to GST. The appellant's institution did not qualify as an "educational institution" for exemption from GST, and their services were classified under "Commercial training and coaching services." The tax liability on collecting examination fees could be excluded if acting as a "pure agent." The composite supply of educational services with hostel facilities and textbooks was also deemed liable to GST. The appeal was rejected, affirming the tax liabilities as per the authorities' determinations. Case-Laws GST Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409967