Case Law Details
In re D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat)
Question: 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?
We find that the applicant is an educational consultant and a professional in the fields of Computer Animation, IT-Infrastructure Management System and Mobile Computing & Application Education, which uses their experience and knowledge in teaching, to help with curriculum development and other issues to Gujarat University and parents face. The applicant designs and handles 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, which undertaken by Gujarat University. The applicant then on the basis of the approved courses, provide training to the students. Further, the applicant also helps to administer the admission and fees collection process. Training given by the applicant as a Private Institutes would not be covered, as such training does not lead to grant of a recognized qualification. Thus, the applicant does not have any specific curriculum and does not conduct any examination or award any qualification/degree. Hence, the applicant does not qualify as educational institution.
In this process, the applicant received Fees (i.e. 60% of total fees collected from students by Gujarat university) from Gujarat University, which attract GST @18%.
We have also perused the Order No. KAR ADRG 20/2018 of the Advance Ruling Authorities of Karnataka State passed in the case of M/s Emerge Vocational Skills Private Ltd., as referred by the applicant, and find that the M/s Emerge Vocational Skills Private Ltd., has exempted the services in question vide Entry No. 66 of the Notification No.12/2017-CT (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a curriculum for obtaining qualification recognized by any law for the time being in force. Hence, the same is not applicable to the facts of present case.
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