GST
TRT-2025-
AAR Kerala
Date:-27-07-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 27 July 2022
Facts –
- The Applicant, M/s Tutor Camp Infotech India Private Limited, is offering education services to students through its own online platform. The applicant provides educational services to individual students, to institutions and the students, and to Government.
- The applicant claimed that they are eligible for exemption under S1. No. 66(a) to the. Notification No. 12/2017 CT (Rate) dated 28.06.2017 as they qualify as an educational institution as defined under clause (y) of Para 2 of the said notification.
Issue –
- Whether the transaction between applicant and individual student on a one to one basis; and providing education up to Higher Secondary School; falls under Sl.No.66(a) of Notification No.12/20 17 - Central Tax (Rate).
Order –
- The AAR observed that in order to qualify for exemption the applicant should be an educational institution as defined under clause (y) of Para 2 of the exemption notification.
- The entry exempts educational institutions from pre-school to higher secondary school or an educational institution which is equivalent to a 'school'. Admittedly, the applicant is not a formal school, but an institution providing special training / coaching to students who are enrolled in formal schools for education up to higher secondary or equivalent.
- Further, institutions providing services by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force and those engaged in providing education as a part of an approved vocational education course are covered by the definition of "educational institution" in sub-clauses (ii) and (iii) respectively of clause (y) of Para 2 of the said notification. The training provided by the applicant neither leads to grant of any qualification recognized by any law for the time being in force nor is part of an approved vocational education course. Therefore the applicant is not covered under the scope of definition of "educational institution" in Para 2(y) of Notification No. 12/2017 CT (Rate) dated 28.06.2017.
- Accordingly, the applicant is not eligible for the exemption as per the entry at S1. No. 66 of the notification.
Download Case Law
