{"id":74448,"date":"2025-11-25T08:55:41","date_gmt":"2025-11-25T03:25:41","guid":{"rendered":""},"modified":"2025-11-25T08:55:41","modified_gmt":"2025-11-25T03:25:41","slug":"educational-institution-status-confirmed-hdc-bm-and-jdc-course-fees-fully-exempt-from-gst-under-entry-66-a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74448","title":{"rendered":"Educational institution status confirmed; HDC &#038; BM and JDC course fees fully exempt from GST under Entry 66(a)."},"content":{"rendered":"<p>Educational institution status confirmed; HDC &#038; BM and JDC course fees fully exempt from GST under Entry 66(a).<br \/>Case-Laws<br \/>GST<br \/>AAR held that the applicant qualifies as an &#8220;educational institution&#8221; under the relevant GST exemption notification, as it imparts structured education through prescribed curriculum, qualified faculty, and formal evaluation leading to diplomas recognized under Kerala Co-operative Law. The services rendered by the applicant to its students enrolled in HDC &#038; BM and<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94501\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Educational institution status confirmed; HDC &#038; BM and JDC course fees fully exempt from GST under Entry 66(a).Case-LawsGSTAAR held that the applicant qualifies as an &#8220;educational institution&#8221; under the relevant GST exemption notification, as it imparts s<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74448","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74448"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74448\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}