https://www.taxtmi.com/caselaws?id=790916 Supplementary academic coaching for school students of Standards 5 to 12 does not qualify as a service supplied by an educational institution under Entry 66 of Notification No. 12/2017-Central Tax (Rate). The exemption applies only where the provider itself falls within the statutory definition of an educational institution, namely one providing pre-school, education up to higher secondary level, education forming part of a recognised curriculum, or approved vocational education. Because the activity was found to be extra tuition and coaching beyond regular school education, it falls outside that definition and is classifiable under Heading 9992 as commercial training and coaching services under Notification No. 11/2017-Central Tax (Rate), taxable at the prescribed GST rate. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790916 Supplementary academic coaching for school students of Standards 5 to 12 does not qualify as a service supplied by an educational institution under Entry 66 of Notification No. 12/2017-Central Tax (Rate). The exemption applies only where the provider itself falls within the statutory definition of an educational institution, namely one providing pre-school, education up to higher secondary level, education forming part of a recognised curriculum, or approved vocational education. Because the activity was found to be extra tuition and coaching beyond regular school education, it falls outside that definition and is classifiable under Heading 9992 as commercial training and coaching services under Notification No. 11/2017-Central Tax (Rate), taxable at the prescribed GST rate. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790916