https://www.taxtmi.com/caselaws?id=300570 Coaching for CA, CMA and intermediate courses was treated as preparatory and optional, not an essential part of the curriculum leading to a qualification recognised by law. Because the institute was unrecognised and unaffiliated, and did not issue certificates or satisfy the description of an educational institution under Notification No. 12/2017-Central Tax (Rate), the exemption for education services was unavailable. As the basic educational institution test failed, the claimed exemption for hostel accommodation and catering services also could not be extended. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300570 Coaching for CA, CMA and intermediate courses was treated as preparatory and optional, not an essential part of the curriculum leading to a qualification recognised by law. Because the institute was unrecognised and unaffiliated, and did not issue certificates or satisfy the description of an educational institution under Notification No. 12/2017-Central Tax (Rate), the exemption for education services was unavailable. As the basic educational institution test failed, the claimed exemption for hostel accommodation and catering services also could not be extended. Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300570