AI Drafter 
TaxTMI 
TaxTMI 
2023 (11) TMI 138
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....d respondent's order dated 17.06.2023 under the provisions of Sections 73, 50(1) and 122 of the Karnataka Goods and Service Tax Act/Central Goods and Service Tax Act, 2017 [for short, 'KGST/CGST Act, 2017'] read with Rule 142(5) of the Karnataka Goods and Service Tax Rules, 2017 [for short, 'KGST Rules']. 2. Sri V. Raghuraman, the learned senior Counsel for the petitioner, submits that the petitioner's grievance is with the third respondent's reading of the expressions "educational institution" and "exempted service" for the purposes of the Notification dated 28.06.2017 in No. 12/2017 [for convenience, is referred to as "the Notification dated 28.06.2017"] and the conclusion that the fee collected by the petitioner from its enrolled stud....
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...., its interpretation of "educational institution" as contained in Clause 2(y) of the Notification dated 28.06.2017 and reading of the Circular dated 03.08.2022 in No. 177/09/22-TRU. 4. The third respondent, relying upon the entry in SL No. 66 of the Notification dated 28.06.2017, the notification issued by the State Government on 29.06.2017 and 25.01.2018 and paragraph 4.2 of the Circular dated 03.08.2022, has observed that an educational institution for the purposes of exemption from GST would be: (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) Educ....
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....prospective students for entrance or admission, or for issuance of eligibility certificate to them in the process of their entrance/admission as well as the fee charged for issuance of migration certificates by educational institutions to the leaving or ex-students is covered by exemption under Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017". 6. At the outset this Court must observe that the Circular dated 03.08.2022 is issued clarifying the educational services exempted from GST in view of the Notification dated 28.06.2017, and if the first part of the clarification is about educational services offered by an educational institution, the second part of the clarification is about the collection of entrance fee....
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....enough to cover the amount or fee charged for admission or entrance, or amount charged for application fee for entrance, or the fee charged from prospective students for issuance of eligibility certificate to them in the process of their entrance/ admission to the educational institution. Services supplied by an educational institution by way of issuance of migration certificate to the leaving or ex-students are also covered by the exemption. Accordingly, such activities of educational institution are also exempt. 4.4 Accordingly, it is clarified that the amount or fee charged from prospective students for entrance or admission, or for issuance of eligibility certificate to them in the process of their entrance/admission as well as th....
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.... different entrance examination would be outside the fold of exempt services because the expression educational institution contemplates only pre-schools/higher secondary education and education for obtaining a qualification recognized in law. 11. It would suffice for this Court to observe that when this Court is interfering on the ground that the third respondent has not examined the exemption in the light of the relevant part of the clarification in the Circular dated 03.08.2022, the third respondent must extend due opportunity to the petitioner and consider whether the Circular dated 03.08.2022 exempts "services of coaching" offered by an educational institution to its enrolled students to prepare for different entrance examinations. ....