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- Whether specific courses provided by institutions qualify to be an educational institution under GST ?
Whether specific courses provided by institutions qualify to be an educational institution under GST ?
Issue Favourable to Tax Payer ?:- yes
Held - The applicant has a new business, under the Trade name "Nashik Cambridge Pre-school", and intends to supply his students, faculty and staff:.....
Issue Favourable to Tax Payer ?:- yes
Held - It trains and supports employment of young adolescents coming from families affected with leprosy and individuals with disabilities. Their p.....
Issue Favourable to Tax Payer ?:- no
Held - We find that the applicant is an educational consultant and a professional in the fields of Computer Animation, IT-Infrastructure Management.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the applicant has stated that they are supplying “ASSET” multiple question to the Schools for the students of 3rd to 10th S.....
Issue Favourable to Tax Payer ?:- yes
Held - Clause h(ii) of the Exemption Notification defines an “approved vocational course” as a modular employable skill course, approved by NCV.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant is not approved / recognised by the Institute of Chartered Accountants of India or Institute of Cost Accountants of India or I.....
- 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 ?