TaxTMI 
TaxTMI 
2024 (1) TMI 1350
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....erala State Goods and Services Tax Act, 2017 (herein after referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Clarify whether the services in relation to admission to foreign universities are exempt under notification No: 12/2017 amended vide notification 2/2018. 3.2. The courses of Universities, which are members of Association of Indian Universities and Association of Common Wealth Universities, which have entered into memorandum of understanding for mutual recognition of Degrees or other qualifications offered is considered as recognized by law in India. 4. Contentions of the Applicant: 4.1. The applicant is the official representatives of foreign Universities of United Kingdom and institutes in Canada. Recently only the applicant started representing Universities in United Kingdom and the courses offered by them are graduate and post graduate courses and the ....
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....ineering v. Union of India [34 Taxmann.com 191 (Delhi HC) = 2013 (30) S.T.R. 689 (Del.)], CESTAT has held that the expression "recognized by law" is a very wide one. It was further observed that besides Board's circular No. 107/01/2009-S.T., dated 28-1-2009 which interprets the term "recognized by law for the time being in force" to mean any degree/diploma/certificate specifically recognized by statutory authorities such as UGC/AICTE only; Association of Indian Universities (AIU) is also a statutory authority to determine the status of a Foreign university's degree. If a degree is recognized by AIU then it is recognized by law. Accordingly, any degree, diploma or certificate issued by a foreign university or institutes recognized by AIU has to be treated as a certificate 'recognized by law' for the time being in force. 4.7. They also raised that the said issue stands discussed by the Hon'ble Delhi High Court in the case of Indian Institute of Aircraft Engineering v. Union of India [34 Taxmann.com 191 (Delhi HC) = 2013 (30) S.T.R. 689 (Del.)] wherein it was observed that the expression "recognized by law" is a very wide one and stand expression "recognized by la....
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..... 66 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. 7.2. The questions on which advance ruling is sought by the applicant falls within the purview of sub-section (2) of Section 97 of the CGST Act, 2017; i.e; applicability of a notification issued under the Act and whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term and hence admitted. 7.3. The applicant is an official representative of various foreign universities in UK, Canada, Australia, etc, and has recently started representing Universities in United Kingdom. The courses offered by them are graduate and post graduate courses only. These universities are recognized by Association of Indian Universities and they are also members of Association of Common Wealth Universities. The applicant receives remuneration in convertible foreign exchange from foreign universities and Institutions on the basis of students who join and pursue studies in the respective institutions. 7.4. The first question to be decided is whether the services provided by the applicant to the students in....
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....7/36/2019-GST dated 11th October, 2019 regarding the exemption from GST on DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. The Circular clarified that maritime training institutes and their training courses are approved by the Director General of Shipping which are duly recognised under the provisions of the Merchant Shipping Act, 1958 read with the Merchant Shipping (standards of training, certification and watch-keeping for Seafarers) Rules, 2014; and therefore, the Maritime Institutes are educational institutions under GST Law and the courses conducted by them are exempt from levy of GST. From the above it is clear that the intention of the law makers is for any course to be considered as education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force, the same is to be duly recognised under the provisions of an Act of the Union Government or the State Government. The courses conducted by the foreign universities are not conduced as per any Act of the Central or State Government. Hence, the courses conducted by foreign universities do not fall under the conditions specified in definitio....
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....ersities of ACWU. 7.11. In this regard it is further observed that Hon'ble Supreme Court, vide its judgment in Civil Appeal No: 7602 OF 2023 (@SLP (C) NO. 730/2022) dated 09.11.2023 in Ankita Thakur & Ors. v. H.P. Staff Selection Commission & Ors has interpreted the words "recognized educational institutions" as follows: "In our view, if there existed a statutory procedure for granting recognition, an institution cannot be considered recognized dehors that procedure. No doubt, as held by a Constitution Bench of this Court in Mohammad Shujat Ali & Ors. vs. Union of India & Ors., issue of equivalence is a technical issue and where the decision of the Government is based on the recommendation of an expert body, the Court should not lightly disturb its decision unless it is based on extraneous or irrelevant considerations or actuated by mala fides or is irrational and perverse or manifestly wrong. But this is not a case of mere treating degrees or certificates obtained from a recognized Institution / University as equivalent to the one specified, rather it is of granting recognition to certain courses conducted by private institutes, whether recognized or not as per the extant s....