Page 107 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : MASTER MINDS 321
examination, qualifying nature and moreover it is a part of CA/CMA Course as
first level and part of its curriculum.
4.31 The CA and CMA qualification is recognized equivalent to Post
Graduate Course in Commerce by 103 Universities, 9 IIMs & 2 IITs in India and
the persons who completed CA/CMA Course shall directly do the Ph.D Course
in the said universities & Institutes. Therefore, the applicant opines that
CA/CMA course is a qualification recognized under law in India.
4.32 The applicant also opines that the services of provision of food and
accommodation to the students perusing the said courses are also not liable to
GST under the same notification and also as clarified vide C.B.I. & C. Circular
No. 85/04/2019-GST, dated 1-1-2019 that supply of food, beverages by an educa-
tional institution to its students, faculty and staff, where such supply is made by
the educational institution itself, is exempt under Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017, vide Sl. No. 66 w.e.f. 1-7-2017 itself. He is
providing accommodation and food services to the students of Intermediate
Course and three levels of CA/CMA courses individually and with various
combinations. If the value of accommodation is below or equal to Rs. 1000/- per
day, the same is separately exempted vide Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017 (Sl. No. 14). Sample copies of receipts issued by the appli-
cant to the students for charging fee for accommodation are filed herewith. The
amounts charged as about Rs. 2,500/- per course spanning for a period of 10
months and therefore, the daily fee works out to less than the threshold limit
provided under the said notification and accordingly, he is not required to pay
any GST on the said charges.
4.33 In view of the above, he opines that :
(a) The applicant falls within the definition of the term ‘educational in-
stitution’ as per the Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017, as amended till now.
(b) The services provided by him are related to provision of education.
(c) The education is provided as a part of a curriculum and
(d) The service is provided by him to his students for obtaining qualifi-
cations duly recognized under any Law for the time being in force
and
(e) He is eligible to claim the exemption from payment of GST on the
coaching service provided to his students for the above courses and
also for provision of accommodation and catering.
5. Questions raised in the application :
5.1 The applicant filed the present application seeking a ruling from
this Authority on the following issues :
(a) Whether the coaching/training provided by the applicant to the
students for the above courses falls within the wider meaning of the
term ‘education’ and in relation to education?
(b) Whether the education/coaching provided by him to the students is
as per the curriculum or part of the curriculum prescribed by the In-
stitutes (i.e., ICAI, and ICWAI) established by an Act of Parliament
& Government of various States of India?

GST LAW TIMES  20th August 2020  107