Private coachings for CA, CS, CMA etc. are not “educational institution”, liable to pay GST

In re Logic Management Training Institute (GST AAAR Kerala) In Re: Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] the Logic Management Training Institutes Pvt. Ltd. (Appellant) appealed against the AAR, Kerala ruling wherein it was held that institutes imparting education to students for becoming Chartered Accountant (CA), Cost Accountancy, Company Secretary (CS), Certified Management Accountant (CMA) etc are not covered under the definition of ‘educational institution’ in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated ...