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Master Minds is a coaching institute and not an educational institution
Case Law Details
- Case Name
- In re Master Minds (GST AAAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Andhra Pradesh, Advance Rulings
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In re Master Minds (GST AAAR Andhra Pradesh)
The applicant is not eligible for the exemption under Entry No.66 (a) of Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017, as a Service provider for Supply of service of education to the students for obtaining Qualifications/certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate.
The appellant is a coaching Institute providing coaching to the students appearing for the Intermediate, CA Foundation Course, CA, CMA and also provide hostel accommodation and catering services to t...
