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 No.66(a) of Notification No.12/2017-CT(Rate) dated 28.06.2017, as amended.
Question (b):Whether the charges collected for providing accommodation to the students undergoing the above courses are exempted from GST as provided under Notification N0. 12/2017-CT (Rate) dt. 28.06.2017 (entry no.14), as amended read with Circular N0. 32/06/2018-GST dt. 12.2.2018 since the amount charged from the students by the hostel run by the applicant is less than Rs.1000/- per day?
Answer (b): The applicant is not eligible for the exemption under Entry N0.14 of Notification No.12/2017-CT(Rate) dated 28.06.2017.
Question (c):Whether the charges collected by the applicant for catering service by supplying food to the students undergoing the above courses are exempted from GST as provided under Notification N0.12/2017-CT (Rate) dt.28.06.2017 (entry no.66(a)), as amended?
Answer (c): The applicant is not eligible for the exemption under Entry No.66(a) of Notification No.12/2017-CT(Rate) dated 28.06.2017.
Read AAAR Order : Master Minds is a coaching institute and not an educational institution
