TaxTMI 
TaxTMI 
2018 (9) TMI 1041
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....d Floor, 1st Main, 3rd Phase, J.P.Nagar, Bengaluru 560078, having GSTIN number 29AADCE4523A1Z3, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a private limited company engaged in providing specified educational services in the field of Hotel Management. The question on which advance ruling is sought is as follows: "Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from G....
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....ans 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 recognized by any law for the time being in force; (iii) Education as a part of an approved vocational education course. d. The applicant submits that the operational and legal framework of the "Education sector" in respect of higher education is as follows: * Governance of educational institutions is undertaken by the State Governments * State Government is empowered to set up Universities * University is in essence an administrative body which regulates the education curriculum within its geographical jurisdiction * Unive....
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....evelopment of the course content iv. Core education service, i.e. delivering education v. Overall administration of the center The University would hold the examination and grant the qualification or degree for the course. h. The applicant submits that it would be relevant to evaluate the scope of the exemption under entry no. 66 of the Notification No. 12/ 2017 - Central Tax (Rate) dated 28.06.2017. The said provision provides for exemption to "services provided by an educational institution to its students, faculty and staff". While services which would be exempt have not been defined or specified in relation to the said entry, the notification defines "educational institution" to mean "Educational institution" means an institution pro....
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....g of the above clarification, it is apparent that the key criterion for qualification of any service under the above exemption would be that education delivered results in a legally recognized qualification being granted to the student. k. The applicant states that, he offers a curriculum to a student which enrolls him / her with a university recognized by an Indian Law. Further the education is granted through a combination of theoretical and practical training sessions. The curriculum also involves examination being conducted by the University and all successful candidates are granted University degrees. l. The applicant submits, in view of the above, university curriculum offered by the applicant may qualify as services provided by edu....
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....he contention of the applicant, he is getting the institution affiliated to a University in the State of Karnataka and is also proposing to impart education as a part of a curriculum provided by the University and the examination would be conducted by the University and qualifications which are recognized by law would be issued to the successful candidates. Hence the institution would qualify as an "educational institution" for the purposes of such courses only which lead to a qualification recognised by any law for the time being in force. (d) Entry No. 66 of the Notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017 gives the applicable rate of tax on services and the same reads as under Sl.No. Chapter, Section, Heading, Group o....