Case Law Details
In re Choice Foundation (GST AAR Kerala)
Liability of GST of share in revenue from the Educational Institution as per Notification No. 11/2017- Central Tax (Rate) dated 28/06/2017 and S.R.O. 370/2017 dated 30/06/2017 and the exemption of GST of interest free refundable deposit as per Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 and S.R.O. No. 371/2017 dated 30/06/2017.
AAR held that the liability of GST on the share in revenue from an educational institution depends on the nature of the transaction and the provisions of the CGST/KSGST Act. The ruling by GST AAR Kerala clarifies that the service provided by the applicant to the educational institution is subject to GST. However, the interest-free refundable deposit proposed by the applicant with CECPL is exempt from GST.
Question 4. Whether the applicant’s share in revenue from the educational institution would be liable to GST?
Ruling Yes, the service supplied by the applicant to the educational institution i.e., the joint venture is liable to Goods and Services Tax as per Notification No. 11/2017-Central Tax (Rate) dated 28/06/2017 and S.R.O 370/2017 dated 30/06/2017 of Government of Kerala.
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