Regarding Exemption in GST

mathan kumar (accountant) (31 Points)

12 July 2022  

Respected sir/madam, 

What is the exact meaning of  "education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force" As per Definition 2(y) mentioned in notification 12/2017-CT Rate in under GST?  I assumed this point is related to higher education studies and other certification based studies like CA. Should be Education institute is government institute like IIM,IIT for claiming exemption?? Other universities like bharathiyar university is also covered in exemption eligibility? Because they also offer Common degrees that got recognized across India. Addition to this the institute who conduct entrance exams for seat they only covered under this exemption as educational institute? thank you in advance.