Case Law Details
In re Sri Sairam Gopalkrishna Bhat (GST AAR Karnataka)
a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?
The income earned from conducting Guest Lectures, amounts to taxable supply of services as per entry No. (ii) of 21 of Notification No. 11/2017 Central Tax (Rate) dated: 28.06.2017.
b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?
In the absence of the details of the recipient of service, the service in question merits classification under SAC 9983 and attracts GST at the rate of 18%.
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Basic of Education (Section 11of IT ACT x GST law/Notification) > https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter40.pdf
Extract: Conclusion.
Education is fundamental to the nation building process. Right to Education is now a fundamental right of every child in India. GST Law recognize this and provides exemption to educational institutions, providing education up to higher secondary school or equivalent, from the levy of GST. Auxiliary services received by such educational institutions for the purpose of education up to Higher Secondary level is also exempt from GST. OTHER SERVICES RELATED TO EDUCATION, NOT COVERED BY THE EXEMPTION would be taxed at a standard rate of 18% with full admissibility of ITC for such taxable services in cases where the output service is not exempt. In a nutshell, every attempt is made to ensure that the core educational services are fully exempt from GST.
FONT (supplied) < According to a conjoint reading, and /or reading in between lines, besides all other possible equally valid /tenable arguments,- in one's firm conviction founded on sound logic , – only 'educational institutions', recognised /registered as such are, as envisaged, covered by the Notification. Premised so, the reasons for which / the grounds on which the AAR in the given case has handed out its adverse Ruling is hotly /stoutly contestable .