TaxTMI 
TaxTMI 
2021 (1) TMI 494
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....ather than just as a curriculum-based approach. 3. Towards the above mentioned, the applicant is dedicated to promote among students, teachers and lay public: • An understanding of the fundamental concepts involved in the Physical and Biological Sciences and mathematics. • The acquisition of scientific knowledge and insights as far as possible by the process of inquiry through experiment, audio-visual media and other means, • To stimulate interest, encourage and expose the principles of science and the scientific method to elementary, secondary and college students, teachers and the general lay public. • To be concerned with the role of education and ways of improving education in relation to the individual and the community as a whole; • To make clear the social implication of science and technology. 4. They further stated that the Article 51A of the Constitution of India states that "it shall be duty of every citizen of India to develop the scientific temper, humanism and the spirit of inquiry and reform". The applicant truly understands this duty and responsibility undertakes activities to develop Scientific ....
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....eterrent to its beneficiaries, who are mostly students. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of aforesaid question(s): (A) Notification No. 25/2012-Service Tax: 8. Referring the definition of "education institute" stated in the Notification No. 25/2012-Service Tax, the applicant submitted that though they do not provide formal education, their activities complement the formal education and strive to improve its quality. They are fulfilling the government's mandate of improving quality of science education. Along with the applicant, there are several similar education institutes imparting science education such as the District Community Centres, Regional Community Science Centres and Science cities. The Government may or may not be able to fund all the community science centres for the remarkable work they are doing to develop scientific temper. B. Service by an entity registered under Section 12AA of the Income Tax Act, 1961 (43 of 1961) by way of charitable activities: 9. They are registered as Trust-Education Trust, vide registration No. 12AA HQ-III-32(V-9)/91-92/AR-8, since 22.08.1991 and services ....
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....well as colleges by giving them the necessary encouragement and exposure; • To be concerned with the role of education and ways of improving science education, in relation to the individual and community as a whole; • To help make clear the social implication of science and technology. (ii) The Applicant further submitted that in order to achieve the above objects the Applicant is carrying on main functions as mentioned in the Memorandum of Association is enclosed herewith for your kind consideration. (iii) The Applicant further submitted that for carrying out such educational activities on charitable basis, they have obtained registration under the provisions of the Society Act and also obtained certificate u/s 12AA of the Income Tax Act are attached herewith for your kind consideration. (iv) Such charitable activities carried out by the Applicant are categorically covered under the Notification No.12/2017-State Tax dated 30th June, 2O17 Serial No. 1 and Serial No. 66 of the said notification and accordingly specifically exempt from tax under the provisions of the Goods and Service Tax Act. (v) VASCSC started as a facil....
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....eered several aspects including interactive exhibition space, open laboratories, Mathematics Laboratory, Science Playground, active use of computers in science education and developing interactive educational programmes - most of which have found place in mainstream today. (xi) The Centre's efforts for providing the equality of science education and popularization have received recognition from several agencies. Some of the awards received include: (i) National Award for 'Outstanding Efforts in Science & Technology Communication' given by Dept. of Science & technology, Govt. of India in 2008. (ii) The 'Times of India Social Impact Award' for Education in 2011. (xii) In view of the above, the Applicant prayed that; (a) referring to the above charitable activities carried out under the eligibility certificate of charitable activities granted u/s 12AA of the Income Tax Act, which are categorically covered under entry 1 and 66 of the Notification No.12/2017-State Tax dated the 30th June, 2017 may please be determined as activities under the said entries of the said notification and may please be determined as exempt from the Good....
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.... • Training workshops in Science and Mathematics for teachers; • Developing, Trading & Selling teaching and learning material, kits and publications. 15. We further observe that referring to the definition of "education institute" stated in the Notification No. 25/2012-Service Tax, the applicant submitted that though they do not provide formal education, their activities complement the formal education and strive to improve its quality. They are fulfilling the government's mandate of improving quality of science education. The applicant, therefore, requested to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of 'education institute'. 16. As they are undertaking various innovative programmes for improving quality of science education, its popularization and building scientific temper, as mentioned herein above, it is relevant to examine entry at Sr. No. 66 of the exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, which exempts: "Services provided- (a) by an educ....
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....7-State Tax dated the 30th June, 2017. Hence, said activities may be determined as exempt from the Goods and Service Tax Act, 2017 and granted exemption from obtaining Registration Certificate u/s 23(2) of the Goods and Service Tax Act. 17.1 Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide Entry No.1 of said Notification, which specifies that "services by an entity registered under Section 12AA of Income-tax Act, 1961 by way of charitable activities" are exempt from whole of the GST. Thus, as per this notification, exemption is given to the charitable trusts, only if the following conditions are satisfied: a) Entities must be registered under Section 12AA of the Income-tax Act, and b) Such services or activities by the entity are by way of charitable activities. Thus, it is essential that the activities must conform to the term "charitable activities', which has been defined in above notification as under: "charitable activities" means activities relating to - (i) public h....