GST on Coaching Classes Upheld as Taxable Due to Non-Recognition as Educational Institution

In re Sanjaykumar Ishwerlal Sadadiwala (GST AAR Gujarat) Summary : The applicant, a proprietor of a coaching institute, is engaged in providing academic coaching to students from Standards 5 to 12 enrolled in schools affiliated with recognized boards such as GSEB and CBSE. The services offered include supplementary education in school subjects aimed at improving academic performance through additional practice, conceptual clarity, and exam preparation. The applicant sought an advance ruling on whether such coaching services qualify as exempt “education services” under Entry 66 of Notificat...