Case Law Details
In re Isha Foundation (GST AAR Karnataka)
Isha Foundation had sought clarification on the exemption for Isha Samskriti, a gurukul style of education to be run by it. The center promotes education, yoga, meditation, and other charitable objectives. The questions revolve around the applicability of Entry No. 57 and Entry No. 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017. The Order examines the trust’s registration status, the definition of charitable activities, and the criteria for education exemption. Detailed findings and discussions shed light on the eligibility of Isha Samskriti, a gurukul style of education to be run by Isha Foundation for GST exemption.
Based on the findings, it is determined that Isha Samskriti, a gurukul style of education to be run by Isha Foundation does not qualify for exemption under Entry No. 1 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017. Furthermore, the center (Isha Samskriti) does not meet the definition of an educational institution as per Entry No. 69 of the same notification. Thus, the education services to be provided by Isha Samskriti, a gurukul style of education to be run by Isha Foundation is not eligible for GST exemption.
i. Whether the Education being provided by the applicant is exempt under Entry No.57 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017?
The Education being provided by the applicant is not exempt under Entry No.69 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017.
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