In Re : Simple Rajendra Shukla
GST
2018 (5) TMI 648 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – 2018 (12) G. S. T. L. 463 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – AAR
Dated:- 9-3-2018
GST-ARA-06\/2017\/B-05
GST
Shri B.V. Borhade, Joint Commissioner of State Tax and Shri Pankaj Kumar, Joint Commissioner of Central Tax
\nPROCEEDINGS
\n(Under section 98 of the Maharashtra Goods and Services Tax Act, 2017 )
\nNO.GST-ARA-06\/2017\/B-05 Mumbai, dt. 09 \/03\/2018
\nThe applicant Simmple Rajendra Shukla has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requested to decide the question “whether the services related to providing the coaching for entrance examination will come in the ambit of Goods and Service Tax.
\n02. Fact of the case:-
\nThe applicant runs Simmple Shukla Tutorials and is thus engaged in provid<\/p>\n
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\n04. The legal position, Analysis and Discussion
\nThe charging section 9(1) of MGST and CGST ACT, 2017 provides for levy and collection of state tax and central tax on goods and services on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent. , as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. Accordingly the State and central government have issued the notification for levy of tax. The provisions for implementing the CGST ACT and MGST ACT, 2017 are similar.
\nNow we sequentially discuss the provisions that are applicable in the present case-.-
\nThe taxability of education services is as per notification no. 11\/2017 C<\/p>\n
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\nCondition
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n30
\nHeading 9992
\nEducation services.
\n9
\n–
\nOn perusal of scheme of taxation related to supply of services, we find that the education service is taxable at the rate of 9 percent under CGST ACT and SGST at 9 percent as provided.
\nHowever, we also find that Government has issued another notification No. 12\/2017 – Central Tax (Rate) by virtue of which Government has granted exemption in respect of education services when rendered by or in relation to certain institutions which is as under
\n4.2 The Notification No. 12\/2017- Central Tax (Rate).
\nG.S.R. 691(E) .- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of<\/p>\n
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\n (iii) security or cleaning or house-keeping services performed in such educational institution;
\n (iv) services relating to admission to, or conduct of examination by, such institution;
\n (v) supply of online educational journals or periodicals:
\n Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services (by way of pre-school education and education up to higher secondary school or equivalent.)
\n Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
\n (i) pre-school education and education up to higher secondary school or equivalent; or
\n (ii) education as a part of an approved vocational education course.
\nNil
\nNil
\nFrom the above notification it can be seen that the exemption is granted in respect of services provided to and by an educational institution.
\n4.3 Further we<\/p>\n
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\nThe private institute does not have any specific curriculum and does not conduct any examination or award any qualification recognized by any law which would be covered in the above notification, The activity of applicant is not covered by the specific definition provided for interpretation of exemption notification. We find that the education service provided in the case is taxable at the rate of 9 percent under CGST ACT and 9 percent SGST Act
\nIn view of the deliberations as above, we pass an order as follows.
\nORDER
\n(Under section 98 of the Maharashtra Goods and Services Tax Act, 2017)
\nNO.GST-ARA-06\/2017\/B-09 Mumbai, dt. 09\/03\/2018
\nAs per discussions held above, the question is answered as below.
\nQ.1 “Whether the<\/p>\n
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