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Coaching Fees for Entrance Exams Not Exempt from GST; Case Sent Back for Review Based on Tax Exemption Rules.

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....Exemption from GST - educational institution - fee collected by the petitioner from its enrolled students to extend the benefit of coaching for entrance examination and other educational services would not be exempted service - Matter restored back to consider the submission in view of exemption notification and CBIC circular in this regard - HC....