- Home
- Industry wise issues
- Education Sector
- Whether catering services, security services etc. provided to educational institution is exempt under GST ?
Whether catering services, security services etc. provided to educational institution is exempt under GST ?
Issue Favourable to Tax Payer ?:- yes
Held - Since the recipient of service is an institution providing education up to higher secondary school, it is covered under the definition of "e.....
Issue Favourable to Tax Payer ?:- yes
Held - Since, Nashik Cambridge Pre-School can be considered as an "Educational Institution", services provided by them to its students, faculty and.....
Issue Favourable to Tax Payer ?:- no
Held - We note that the following Service recipients are covered under the said entry 66(b):
(i) Girls Literacy Residential School, Karchond,.....
Issue Favourable to Tax Payer ?:- yes
Held - The term ‘catering’ has not been defined under the GST Act. In the present case, the applicant provides catering services to an educatio.....
Issue Favourable to Tax Payer ?:- no
Held - The “education” imparted by the Appellate would not lead to the obtaining a qualification recognised by the ICAI/ICWAI. Needless to say .....
Issue Favourable to Tax Payer ?:- yes
Held - The agreements for the supply of services are entered between the Heads of the Residential Schools and the applicant and the recipient of se.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?