In re American Education Trust (GST AAR Maharashtra)
American Education Trust (AET) had filed an application with the Goods and Services Tax Authority for Advance Ruling (GST AAR) in Maharashtra, seeking clarity on two specific questions: the liability to pay GST on services related to classrooms used for pre-primary education by both AET and Springbird Education Pvt. Ltd., and whether AET was required to register under GST for providing primary/secondary education. However, on April 15, 2025, AET submitted a formal request to voluntarily withdraw its application, which had been filed on March 23, 2022. The GST AAR Maharashtra accepted this request, allowing the unconditional withdrawal without delving into the merits or specific facts of the case. Consequently, the application was disposed of as withdrawn, with no ruling issued on the taxability or registration requirements.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
(Under Section 98 of the Central Goods and Services ‘fax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. AMERICAN EDUCATION TRUST, the applicant, seeking an advance ruling in respect of the following question.
1. Determination of the liability to pay tax on services – on class rooms belonging to the applicant used for providing pre-primary education by Springbird Education Pvt. Ltd. And the Applicant.
2. Whether Applicant is required to be registered under the GST – providing Primary/ Secondary education.
The applicant requested through a letter dated 15.04.2025 that they may be allowed to voluntarily withdraw their subject application filed on 23.03.2022.
