Case Law Details
In re Vikram A Sarabhai Community Science Centre (GST AAR Gujarat)
Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering community science centre, conducting innovative programmes for improving quality of science education, its popularization and building scientific temper.
We further observe that referring to the definition of “education institute” stated in the Notification No. 25/2012-Service Tax, the applicant submitted that though they do not provide formal education, their activities complement the formal education and strive to improve its quality. They are fulfilling the government’s mandate of improving quality of science education. The applicant, therefore, requested to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of ‘education institute’.
Services provided by an educational institution to students, faculty and staff are exempt. The term “Educational Institution” is defined in para 2(y) of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and exempts only following services imparted by any School, Colleges, Universities or Institutions by way of;
(i) Pre-school education and education up to higher secondary school or equivalent;
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