https://www.taxtmi.com/caselaws?id=782160 Courses conducted under a statutory framework and leading to qualifications recognised by law were treated as education provided as part of a curriculum for obtaining a legally recognised qualification. On that basis, the provider qualified as an educational institution under clause 2(y) of Notification No. 12/2017-Central Tax (Rate), and services supplied to its students in connection with the JDC and HDC & BM courses fell within Entry 66(a). The course-related services were therefore exempt from GST under Serial No. 66(a) of the notification. en-us Thu, 09 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782160 Courses conducted under a statutory framework and leading to qualifications recognised by law were treated as education provided as part of a curriculum for obtaining a legally recognised qualification. On that basis, the provider qualified as an educational institution under clause 2(y) of Notification No. 12/2017-Central Tax (Rate), and services supplied to its students in connection with the JDC and HDC & BM courses fell within Entry 66(a). The course-related services were therefore exempt from GST under Serial No. 66(a) of the notification. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782160