TaxTMI 
TaxTMI 
2022 (5) TMI 1292
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....the supply of Pre-school education service to its students against fee? Question 3:- Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? Question 4:- Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration? Question 5:- Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to tits Pre-school students without any consideration ? Question 6:- Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration? Question 7:- Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of....
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....n No. 12/2017-CT (Rate) dated 28/06/2017 is reproduced below: SI.No. Chapter, Section Heading, Group or Service Code Description of Services Rate (Percent) Condition 66 Heading 9992 Services Provided- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary; Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Nil Nil 2. Definitions. - For the purposes of this notification, unless the context otherwise requires,- (y) "Education Institution" means an institution providing services by way of:- ....
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.... applicable services provided as per Notification No. 12/2017-CT (Rate) dated 28.06.2017. 3.6 Whether "Nashik Cambridge Pre-School" is entitled for NIL rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT(Rate) dated 28.06.2017, on the supply of Transportation service to its faculty and staff for some consideration? Answer:- Yes, only applicable services provided as per Notification No. 12/2017-CT (Rate) dated 28.06.2017. 3.7 Whether "Nashik Cambridge Pre-School" is entitled of NIL rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT(Rate) dated 28.06.2017, on the supply of canteen service to its faculty and staff for some consideration? Answer: - Yes, only for applicable services provided as per Notification No. 12/2017-CT (Rate) dated 28.06.2017. Applicants View:- 3.8 The term "Education Institution" defined by para 2(y) of Notification No. 12/2017-CT (Rate) dated 28.06.2017 is not subject to any condition such as, certification by any Government Authority and any Act, that is "Education Institution". Therefore, applicant qualifies for payment of tax at NIL rate in respect of services supplies to its Pre-school students, faculties a....
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...., milk, beverages etc. to his students without any considerations, as the cost thereof will be covered in the fee charged and with consideration in some cases ; Transportation service to its Pre-school students without any consideration and with consideration in some cases; Transportation service to his faculty and staff for some consideration and Canteen service to his faculty and staff for some consideration. It is noticed that the Maharashtra Pre-school Centres (Regulation of Admission) Act, 1996 (MaH XXIX of 1997) At pages 11215-11220 is repealed by the Maharashtra Pre-school Centres (Regulation of Admission) Act, 2000 (MAH XXXI of 2001) Section 2. Thus at present there is no law to certify the pre-schools. 5.3 The applicant has asked whether Nashik Cambridge Pre-School" and the activities mentioned in para 5.2 above are covered under Sr. No. 66 of Notification No. 12/2017-CT, dated 28.06.2017. 5.4 Notification No. 12/2017-CT(R), dated 28.06.2017 fully exempts certain intra-State supply of services of description specified therein subject to the relevant conditions as specified therein. The relevant Sr. No. 66 of the said Notification is reproduced as under:- SI.No. ....
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.... on the supply of transportation service to its Pre-school students for some consideration ; on the supply of transportation service to its faculty and staff for some consideration and on the supply of canteen service to its faculty and staff for some consideration. This would answer all the applicant's questions except Question No. 3 and 4, involving supply of services. 5.7.1 We now deal with Question Nos 3 and 4 as under:- Question 3:- Whether "Nashik Cambridge Pre-school" is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration? 5.7.1.1 From the submissions made by the applicant, it appears that the applicant will be supplying goods such as: books, stationery, drawing material, sports goods, foods items, milk, beverages to its students without any considerations, as the cost thereof will be covered in the fee charged. 5.7.1.2 From the submissions made by the applicant, it is seen that, the cost of such goods, are included in the education fees charged by the applicant which would imp....