2018 (5) TMI 648

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....and Services Tax Act, 2017 and requested to decide the question "whether the services related to providing the coaching for entrance examination will come in the ambit of Goods and Service Tax. 02. Fact of the case:- The applicant runs Simmple Shukla Tutorials and is thus engaged in providing the service of teaching to the students of Class XIth  and Xllth science. This activity prepares the students for entrance examinations related to MBBS, Engineering and other science related examinations. 03.    The contention of the applicant:- 3.1    The applicant has stated that the activity is covered by the Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 vide S.No.66, Heading 9992 as desc....

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....y of education services is as per notification no. 11/2017 Central Tax (Rate)   which is reproduced as under -- 4.1    G.S.R. 690(E) - In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as....

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....said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 66 Heading 9992 Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of,- ....

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....al institution" means an institution providing services by way of,- (i)      pre-school education and education up to higher secondary school or equivalent; (ii)     education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii)    education as a part of an approved vocational education course; 4.4 The applicant runs private institute, Simmple Shukla's Tutorials and is engaged in providing the service of teaching to the students of Class Xlth and Xllth science. This activity prepares the students for entrance examinations related to MBBS, Engineering and other science related examinations. However her claim....