Held - The Authority for Advance Ruling had denied the benefit on the ground that petitioner is not covered under definition of 'educational institution' as given in notification no. 12 of 2017 at Serial No. 66(a). After the issuance of clarification by Ministry of Finance, Department of Revenue on 11.10.2024, the approved flight training courses conducted by FTOs approved by DGCA, wherein DGCA mandates the require.....

Held - It is observed from the facts of the case that the applicant undertakes the supply of the ATR extension training services to their trainees as per the agreement. The pilots holding the CPL(A) have to undergo the ATR extension training for the specific type of aircraft(s) so as to fly the said aircraft with the commercial airlines. Thus they approach the applicant either directly on their own or through the airlines with whom they are em.....

Held - The issue to be decided is the GST liability of the courses conducted by the Indian Institute of Infrastructure and Construction, Chavara, Kollam [IIIC] an academy set up by the Government of Kerala on Public Private Partnership mode and of which the applicant was selected as the operational partner. Admittedly, the applicant has sought this advance ruling in its capacity as the operational partner of IIIC.

The exemption provided .....

Held - The appellant’s institution is not providing any elementary education or pre-school or upto higher secondary level or equivalent, thereby, they would not come under the purview of the ‘educational institution’ as defined in para 2(y)(i) of the said Notification No. 12/2017-CT. Similarly, the appellant is not engaged in providing Education as a part of an approved vocational education course as envisaged in para 2(y)(iii) of the sa.....

Held - The applicant is not the Government or local authority. Entry No. 64 of the Exemption Notification is not applicable. 

Clause h (ii) of the Exemption Notification defines an “approved vocational course” as a modular employable skill course, approved by NCVT and run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship.

The applicant is, therefore, an educ.....

Held - The applicant is not approved/recognised by the Institute of Chartered Accountants of India or Institute of Cost Accountants of India or Institute of Company Secretaries of India or Universities to conduct coaching/ training of students as per the syllabus/curriculum prescribed by them to obtain the qualifications/certificates granted by the institutes/universities. Therefore, the applicant is not covered under the definition of “educ.....