In re D.M. Net Technologies (AAR Gujarat)
Q. Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?
A. Vide their letter dated 05.09.2022, the applicant has requested to permit him to withdraw the appeal filed for determination, on the grounds that
- their contract with Gujarat University was not renewed;
- that they would like to rely on the case of [a] M/s. C Ramappa KAR/ADG 14/2020 dtd 20.3.2020 by GAAR, Kamataka;[b] M/s. S K Properties [KAR ADRG 41/2020]; Sampada Caterers [GST-ARA-45/2018-19/B-97] by GAAR, Maharashtra;
- that even the ICAI reference handbook clearly states that there is no restriction or any time line prescribed for withdrawal.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJRAT
M/s D.M. Net Technologies (Isha Chirag Patel) (for short “applicant”), is having office at 2″ Floor, Opp. Jagat Nagar P2, India Colony Road, Bapunagar, Ahmedabad-382350. The appellant’s GSTIN number is 24AKYPP8973B2ZG.
2. The applicant is engaged in providing specified educational services in the field of Information Systems Education, as detailed below:
(i) the applicant is handling the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, in partnership under MOU with Gujarat University;
(ii) the applicant designs the aforementioned courses on request of Gujarat University and then the contents of the courses are approved by the Gujarat University;
(iii) the applicant then on the basis of the approved courses, provides training to the students as a partner under MOU with Gujarat University;
(iv) the awareness and admission of the course is done by the Gujarat University. The fees for the said courses are also collected by Gujarat University. The applicant helps to administer the admission and fees collection process;
(v) Gujarat University is providing the infrastructure facilities, viz. Classroom; Computer Systems and office equipment, Internet facilities, required software and other required infrastructure;
(vi) that after the training is completed, the enrolled students undergo examination which is conducted by the Gujarat University. On successful clearance of examination, a Degree is awarded by the Gujarat University;
(vii) On receipt of the fees and completion of training, the applicant submits an information note to the Gujarat University (Partner of MOU), on the basis of which a fixed percentage of share, as specified in agreement is given to the Applicant;
(viii) While the administration and the curriculum is managed by the applicant, the examination is conducted by University on the basis of question papers set by the applicant and results after assessing the answers of all the candidates appeared for exam, is given to the University by the applicant and candidates, who clear this exam, are awarded degree by the Gujarat University;
(ix) The said agreement and MOU with Gujarat University will be in force for 3 years from the date of signing and can be agreed upon with mutual consent. A copy of the detailed MOU & agreement signed between Gujarat University and the applicant is also submitted;
(x) The Gujarat University grants qualification/degree to the enrolled students. Further, in terms of section 4 of the Gujarat University Act, empowers the University to affiliate or recognize other institutions other than colleges, within its jurisdiction to provide education in the State. Accordingly, while the University set up by the Government grants degree/ qualification, the education is delivered by institution like colleges etc. under an approval or affiliation by the University.
3. The applicant’s plea in view of the foregoing submission is that they are covered by the exemption Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017? Consequent to introduction of Goods and Services Tax wef 1.7.2017, the Govt. has exempted certain services from levy of GST vide Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?, ibid. The relevant text is reproduced below for ease of reference viz:
[Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?]
Exemption from CGST on specified intra-State services
In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-
TABLE
