Services of providingdegree courses to students by a companyaffiliated to specified universities is exempt from GST : AAR

Services of providingdegree courses to students by a companyaffiliated to specified universities is exempt from GST : AAR |Ruling by TheAuth

CA Deepak Gupta

Nov 1, 2018

Last update on Nov 1, 2018

Services of providingdegree courses to students by a companyaffiliated to specified universities is exempt from GST : AAR |Ruling by TheAuthority of Advance Ruling Karnataka In matter of Emerge Vocational Skills Private Limited.

Services of providingdegree courses to students by a companyaffiliated to specified universities is exempt from GST : AAR

RULING

The services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums to its students exempt from Central Goods and Services Tax vide entry 66 of the Notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force.
The services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums to its students exempt from Karnataka Goods and Services Tax vide entry 66 of the Notification No. 12/ 2017 State Tax (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force.

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About Author

CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.