https://www.taxtmi.com/caselaws?id=450539 Entry No. 66 of Notification No. 12/2017-Central Tax (Rate) exempts educational services only where the provider qualifies as an educational institution under paragraph 2(y), namely by offering pre-school to higher secondary education, education forming part of a curriculum leading to a qualification recognised by law, or education under an approved vocational education course. The AAR held that the applicant did not produce sufficient material to show that its courses formed part of a legally recognised qualification curriculum, and did not establish the specific requirements for the vocational education route, including registration with the Directorate General of Training for the relevant Modular Employable Skill Course pathway. Exemption notifications are strictly construed, and the burden rests on the claimant to prove entitlement. en-us Fri, 06 Oct 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450539 Entry No. 66 of Notification No. 12/2017-Central Tax (Rate) exempts educational services only where the provider qualifies as an educational institution under paragraph 2(y), namely by offering pre-school to higher secondary education, education forming part of a curriculum leading to a qualification recognised by law, or education under an approved vocational education course. The AAR held that the applicant did not produce sufficient material to show that its courses formed part of a legally recognised qualification curriculum, and did not establish the specific requirements for the vocational education route, including registration with the Directorate General of Training for the relevant Modular Employable Skill Course pathway. Exemption notifications are strictly construed, and the burden rests on the claimant to prove entitlement. Case-Laws GST Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450539