Page 100 - GSTL_20th August 2020_Vol 39_Part 3

314 GST LAW TIMES [ Vol. 39
(i) pre-school education and education up to higher secondary
school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualifica-
tion recognized by any law for the time being in force;
(iii) education as a part of an approved vocational education
course;
4.8 It is clear from the above that the definition of the term ‘educational
institution’ under the Finance Act, 1994 and GST Act, 2017 are one and the same.
Therefore, prior to introduction of GST i.e., during the negative list regime and
thereafter i.e., after introduction of GST, exemption was provided to any coach-
ing provided if the coaching is provided as a part of curriculum and for obtain-
ing a qualification recognized by any law for the time being in force by the stu-
dent to whom the education is imparted.
4.9 Basing on identical definitions and exemption entries, demands
against him during the service tax regime were dropped holding that it is an ed-
ucational institution.
4.10 The above definition and the entries in the Notification thus,
brought educational services out of the purview of service tax/GST, if provided
by an educational institution and if -
(a) The service provided is related to education,
(b) The education is provided as a part of a curriculum, and
(c) The education is provided for obtaining a qualification recognized
by any law for the time being in force.
4.11 The terms ‘education’ and ‘curriculum’ are not defined in the Fi-
nance Act, 1994 or Central Excise Act, 1944 and it is a settled legal position that
when the definition is not given in the Act general definitions are to be taken or
considered, which are explained below :
‘Education’ means :
As per Cambridge Dictionaries online :
“the process of teaching or learning in a school or college, or the
knowledge that you get from this :”
As per Dictionary.Com
(1) the act or process of imparting or acquiring general
knowledge developing the powers of reasoning and judg-
ment, and generally preparing oneself or others intellectually
for mature life.
(2) the act or process of imparting or acquiring particular
knowledge or skills, as for a profession.
(3) a degree, level, or kind of schooling: a university education.
(4) the result produced by instruction, training, or study : to show
one’s education.
(5) the science or art of teaching; pedagogics.
‘Curriculum’ means :
As per Dictionary.Com :
(1) the aggregate of courses of study given in a school, college,
university, etc. :
(2) the regular or a particular course of study in a school, college,
etc.
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