GST on consideration by school from participant school(s) for educative conferences

In re Emerald Heights International school Samiti (GST AAAR Madhya Pradesh)

The consideration received by the school from the participant school(s) for participation of their students and staff  in the aforementioned conference would be exempted from tax under entry 80 of notification no. 12/2017 Central Tax (rate) dated 28.06.2017.

2. The appropriate category of services has been explained at serial number 1.

3. The service providers providing services of catering, security, cleaning, housekeeping, transportation etc. are neither applicant nor appellant hence question is beyond the ambit of section 95.

4. The provision of services for holding aforementioned conference have been held exempted in terms of notification no. 12/2017 Central Tax (rate) dated 28.06.2017 so there would be no eligible ITC in terms of sub-section 2 of section 17 of GST Act.

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