<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2026 (10) TMI 693 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
    <link>https://www.taxtmi.com/caselaws?id=800750</link>
    <description>Educational-service exemption under Entry No. 66(a) covers fees charged by an educational institution to its students for diploma and certificate programmes that form part of a curriculum leading to a qualification recognised by law. Statutory power to institute, regulate and prescribe approved courses, curricula and syllabi supports recognition of qualifications awarded through those programmes. The exemption applies to diploma and certificate programmes of one year or more; short-duration programmes or participation certificates remain outside its scope.</description>
    <language>en-us</language>
    <pubDate>Thu, 01 Oct 2026 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 10 Oct 2026 08:32:35 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=929031" rel="self" type="application/rss+xml"/>
    <item>
      <title>2026 (10) TMI 693 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
      <link>https://www.taxtmi.com/caselaws?id=800750</link>
      <description>Educational-service exemption under Entry No. 66(a) covers fees charged by an educational institution to its students for diploma and certificate programmes that form part of a curriculum leading to a qualification recognised by law. Statutory power to institute, regulate and prescribe approved courses, curricula and syllabi supports recognition of qualifications awarded through those programmes. The exemption applies to diploma and certificate programmes of one year or more; short-duration programmes or participation certificates remain outside its scope.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Thu, 01 Oct 2026 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=800750</guid>
    </item>
  </channel>
</rss>