Case Law Details
In re by M/s. Emrald Heights International School (GST AAR Madhya Pradesh)
a. Will the consideration received by the school from the participant school(s) for participation of their students and staff in the conference would be exempted under entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification No.12/2017 — Central Tax (Rate) or will be chargeable to GST under CGST Act, 2017 & MP’ GST Act, 2017 or IGST Act, 2017?
The consideration received by the school from the participant school(s) for participation of their students and staff in the impugned conference would not be exempted under entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification No. 12/2017 — Central Tax (Rate) or will be chargeable to GST under CGST Act, 2017 & MP GST Act, 2017 or IGST Act, 2017? and concurrent notifications issued by the State Tax authorities.
b. If not exempted then what would be the appropriate category of the service and the appropriate Tax Rate?
The authority is of opinion that various services provided for organizing the impugned conference / gathering of students and staff of other Schools, shall be liable to tax at the rate applicable to the respective services.
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