Case Law Details
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 the students.
It is the case of the appellants that since their service is providing education as part of a curriculum for obtaining Chartered Accountant, Cost Management Accountant as an educational Institution, they were exempted. No service tax was levied earlier under the Service Tax or leviable there to under the Goods and Service Tax enactments.
The appellant further submits that the appellant sells books and coaching materials published by him as per the syllabus of ICAI and IAWAI to the students issuing separate bills and the value of these books shall be deducted as they are exempted from GST from the value of the consideration received from the students.
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