TaxTMI 
TaxTMI 
2018 (9) TMI 1041
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.... registered office at 30, Galaxy, 3rd Floor, 1st Main, 3^rd 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 un....
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....ucational institution" as follows: "Educational 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 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 ....
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....wing activities under the University curriculum: i. Granting and processing admission ii. Collection of fee for the prescribed curriculum iii. Development 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 exemp....
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....ns recognized by law would be covered. Training given by private coaching institutes would not be covered as such training does not lead to grant of a recognized qualification." In this relation, from a plain reading 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 condu....
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....ation up to higher secondary school or equivalent and hence is not covered under clause (i) above. Further he is also not imparting education as a part of an approved vocational education course and hence is also not covered under clause (iii) above. As per the 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 qualif....
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.... State of Karnataka and for which University Curriculum is prescribed and the qualifications recognized by the law for the time being in force is given after the conduct of examinations by such University, the applicant is exempted from Goods and Services Tax. Similar notification is also present in the Karnataka Goods and Services Tax Act and hence the exemption is applicable mutatis mutandis under the Karnataka Goods and Services Tax Act also. 5. In view of the foregoing, we rule as follows RULING a. The services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums to its students exempt from Central Goods and Services Tax vide entry no. 66 of ....