GST Applicable on Charitable Trust wanting to run Gurukul Style of School with own curriculum: AAR

The Authority of Advance Ruling(AAR Karnataka) in matter of has ruled out that GST Applicable on Charitable Trust wanting to run Gurukul Style of School with own curriculum.

GST Applicable on Charitable Trust

Reetu | Aug 29, 2023 |

GST Applicable on Charitable Trust wanting to run Gurukul Style of School with own curriculum: AAR

GST Applicable on Charitable Trust wanting to run Gurukul Style of School with own curriculum: AAR

The Authority of Advance Ruling(AAR Karnataka) in the matter of M/s. Isha Foundation has ruled out that GST Applicable on Charitable Trust wanting to run Gurukul Style of School with own curriculum.

The applicant is a Public Charitable Trust registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST / SGST Act respectively). The applicant is engaged in promoting education, yoga, meditation and other charitable objectives.

The applicant has sought advance ruling in respect of the following questions:

i. Whether the Education being provided by the applicant is exempt under Entry No. 57 of Notification No. 9/ 2017-Integrated Tax (Rate) dated 28th June 2017?

ii. If no for point (a), whether such service is exempt under any other notification?

RULING

The Education being provided by the applicant is not exempt under Entry No.69 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017.

The service provided by the Applicant through ISHA Samskriti is not exempt under any other notification.

For Official Ruling Download PDF Given Below:

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