GST leviable on training/coaching services, as it does not come under the definition of educational institution to claim GST exemption

Last updated: 04 January 2023

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Quick Summary

The Kerala AAR has ruled that training and coaching services provided by entities like M/s Tutor Comp Info Tech Private Limited are subject to GST. These services do not qualify for exemption as they do not meet the definition of an 'educational institution' under the relevant notification. The training provided does not lead to legally recognised qualifications or form part of approved vocational education courses.

Court :
AAR, Kerala

Brief :
The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021 dated July 27, 2022] has ruled that training provided by a training service provider neither leads to grant of any qualification recognised by any law nor is part of an approved vocational education course. Held that, training services does not come under the definition of ‘educational institution’ to claim Goods and Services Tax (“GST”) exemption under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017 (“the Services Exemption Notification”).

Citation :
Advance Ruling No. KER/ 143/2021 dated July 27, 2022

Daily Limit Reached