Court :
Kerala Appellate Authority for Advance Ruling
Brief :
The Kerala Appellate Authority for Advance Ruling ('the KAAAR') in matter of M/s Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] upholds the Order No. KER/76/2019 dated May 20, 2021, ('Impugned Order') passed by Authority for Advance Ruling ('the AAR') holding that the private coaching institutions (the assessee) imparting education to students facilitating them to obtain qualification like CA,CS, CMA etc., are not covered under the definition of ‘educational institution’ in para 2(y) of the Services Exemption Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 ('Services Exemption Notification') and hence not eligible to exemption under the Central Good and Services Act ('the CGST Act').
Citation :
Order No. AAAR/13/21 dated May 05, 2021
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