TaxTMI 
TaxTMI 
2025 (11) TMI 1628
X X X X Extracts X X X X
X X X X Extracts X X X X
....nstituted by the Government of Kerala as a statutory body under Section 89 of the Kerala Co-operative Societies Act, 1969. The applicant provides various activities for organizing and promoting the development of co-operative societies. The objectives of the applicant are provided under Section 91 of the said Act, which are listed as follows: a) to organize, assist and generally develop co-operative societies; b) to carry on co-operative propaganda; c) to spread education on co-operative principles and practices; d) to participate in the development activities and decentralized planning of the local authorities; e) to organize training programmes for the employees of the societies and for the members of the committee and to ensure their participation in such programmes; 4.2. The primary mission of the applicant is to provide co-operative education to eligible students and employees of the co-operative societies through its various training colleges and centres. The applicant submits that it is conducting JDC (Junior Diploma in Co-operation) and HDC & BM (Higher Diploma in Co-operation and Business Management) courses to impart co-oper....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y of an "Educational Institution" as defined in clause 2(y) of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. 4.6. The applicant submits that it provides educational facilities in all districts of the State of Kerala. The employees of co-operative societies, as well as other students having the required qualifications, can apply for the courses, and the applicant selects eligible candidates based on merit. The classes are conducted by teachers employed under the organization, and no external faculties are hired for teaching purposes. 4.7. The applicant submits that clarification is sought on whether the services provided by them to students to procure qualifications required under the Kerala Co-operative Law are eligible for tax exemption under GST as per Serial No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. 5. Comments of the Jurisdictional Officer: The application was forwarded to the jurisdictional officer as per provisions of Section 98(1) of the CGST Act. The Jurisdictional Officer reported that there are no pending or decided proceedings against the applicant under any provisions of CGST/ KSGST Act 2017. 6. Personal Hea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal Institution" as defined in clause 2(y) of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. Further, it is submitted that the applicant conducts classes through training centres established across the State and the teaching is carried out by their own employees. Thus, the applicant is an educational institution providing educational services as part of a curriculum for obtaining a qualification recognized by a law for the time being in force. 7.4. It is to be examined whether the applicant falls under the category of "educational institution" defined under clause (y) of paragraph 2 of Notification No. 12/2017-CT (Rate), dated 28.06.2017, and thereby is eligible for tax exemption under entry at Serial No. 66 of the said Notification. The term "educational institution" is defined under clause (y) of paragraph 2 of Notification No. 12/2017-CT (Rate), dated 28.06.2017 as follows: "Educational Institution" means an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as part of a curriculum for obtaining a qualification recognized by any law for the time....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cation recognized by any law for the time being in force" under clause (ii) of paragraph 2(y) of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. 7.7.1 Similar situations have consistently been held as satisfying the GST exemption criteria in other contexts. The Kerala Authority for Advance Ruling, in the case of Uralungal Labour Contract Co-operative Society Ltd. (ULCCS) - Indian Institute of Infrastructure and Construction (IIIC) (2021), held that the institute attained the status of an institution providing education as a part of a curriculum for obtaining a qualification recognized by law since its courses were approved by the Government of Kerala, and hence qualified as an "educational institution" under clause (ii) of paragraph 2(y) of the said Notification. Consequently, the courses conducted at IIIC were held exempt under Serial No: 66. 7.7.2 Further, CBIC Circular No. 55/29/2018-GST dated 09.08.2018 clarified that private Industrial Training Institutes (ITIs) qualify as educational institutions if the education they provide is an "approved vocational education course", specifically when the courses are in designated trades affiliated to the National or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roduced below: SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of services Rate (percent) Condition 66 Heading 9992 Heading or 9963 Services provided- a) by an educational institution to its students, faculty and staff; aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; 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; v) supply of online educational journals or periodicals; Provided that nothing contained in sub items (i), (ii) and (iii) of item (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. Provided....