In re Rahul Ramchandran (Inspire Academy) (GST AAR Maharashtra)
Question 1: – Whether ‘Nashik Cambridge Pre-School’ is covered under Notification No. 12/2017-CT, dated 28th June, 2017 SI No. 66, under the Heading 9992 under GST Act
Answer:- Answered in the affirmative.
Question 2:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee?
Answer:- Answered in the affirmative.
Question 3:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration?
Answer:- Answered in the affirmative.
Question 4:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration?
Answer:- Answered in the negative.
Question 5:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017,, on the supply of transportation service to its Pre-school students without any consideration?
Answer:- Answered in the affirmative.
Question 6:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration?
Answer:- Answered in the affirmative.
Question 7:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its faculty and staff for some consideration?
Answer:- Answered in the affirmative.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Rahul Ramchandran the applicant, seeking an advance ruling in respect of the following question.
Question 1:- Whether ” Nashik Cambridge Pre-School” is covered under Notification no. 12/2017-CT (Rate) dated 28/06/2017, SI No. 66, under the Heading 9992 under GST Act?
Question 2:- Whether Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017,, on the supply of Pre-school education service to its students against fee?
Question 3:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017,, on
the supply of some goods to its Pre-school students, without any consideration?
Question 4:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration?
Question 5:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to tits Pre-school students without any consideration ?
Question 6:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration?
Question 7:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its faculty and staff for some consideration?
Question 8:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of canteen service to its faculty and staff for some consideration?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. FACTS AND CONTENTION – AS PER THE APPLICANT
2.1 The applicant is registered under Goods and Services Act 2017 for Trade Name “Inspire Academy w.e.f. 28/05/2020”, under which it is in the business is of selling stationery, educational books etc. mainly to school students.
2.2 This application is pertaining to applicant’s new business, under the Trade name “Nashik Cambridge Pre-school”, for which he is holding Udyog Addhar Registration Certificate No. MH23D0045306 issued by the Ministry of Micro, Small and Medium Enterprises, Govt of India. Applicant is not registered u/s 12AA of Income Tax Act for “Nashik Cambridge preschool”.
2.3 . “Nashik Cambridge Pre-school” intend to supply the following to its students, faculty and staff:-
1) Pre-School education service to its students against fee.
2) Necessary goods such as books, stationery, drawing material, sports goods, foods items, milk, beverages etc. to its students without any considerations, as the cost thereof will be covered in the fee charged.
3) Some of the aforesaid goods to tits students for some consideration.
4) Transportation service to its Pre-school students without any consideration.
5) Transportation service to its Pre-school students for some consideration.
6) Transportation service to its faculty and staff for some consideration.
7) Canteen service to its faculty and staff for some consideration.
2.4 Relevant Part of Notification no. 12/2017-CT (Rate) dated 28/06/2017, is reproduced below:
