https://www.taxtmi.com/caselaws?id=445247 GST demand on coaching and allied fees collected by an educational institution could not stand where the exemption entry for educational services and the relevant circular were not read together. The authority had focused on the circular's discussion of entrance, admission, eligibility and migration fees, but had not properly considered the clarification that educational services supplied by an educational institution to its students are exempt. As the exemption claim for coaching services extended to enrolled students, including the abacus-related course, was not examined on the correct footing, the order was set aside and the matter remanded for fresh adjudication after giving the institution an opportunity to reply and raise all exemption grounds. en-us Thu, 05 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445247 GST demand on coaching and allied fees collected by an educational institution could not stand where the exemption entry for educational services and the relevant circular were not read together. The authority had focused on the circular's discussion of entrance, admission, eligibility and migration fees, but had not properly considered the clarification that educational services supplied by an educational institution to its students are exempt. As the exemption claim for coaching services extended to enrolled students, including the abacus-related course, was not examined on the correct footing, the order was set aside and the matter remanded for fresh adjudication after giving the institution an opportunity to reply and raise all exemption grounds. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445247