No GST exemption on Coaching Services to CA & CMA students

In re Master Minds (GST AAR Andhra Pradesh) Question (a): Whether the services of supply of service of education as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective statutory authorities/ government are exempted under Notification N0.12/2017-CT (Rate) dt. 28.06.2017 (entry no.66(a)), as amended? Answer (a): The applicant is not eligible for the exemption under Entry ...