Training, Coaching Services Does Not Come Under Educational Institution, No GST Exemption Available

Last updated: 14 February 2023
Quick Summary
The Kerala Authority for Advance Ruling (AAR) has determined that private training and coaching services, even if provided online, do not qualify as being rendered by an 'educational institution' for GST exemption purposes. The applicant, Tutor Comp Info Tech Private Limited, provides education up to higher secondary level but does not award recognised qualifications or offer approved vocational courses. Therefore, their services are not eligible for the GST exemption under Notification No. 12/2017.

Court :
Kerala AAR

Brief :
The Authority has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any lawfor the time being in force and those engaged in providing education as a part of an approved vocational education course are covered by the definition of "Educational Institution".

Citation :
APPLICANT'S NAME: TUTOR COMP INFO TECH PRIVATE LIMITED

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