Page 108 - GSTL_20th August 2020_Vol 39_Part 3

322 GST LAW TIMES [ Vol. 39
(c) Whether the Intermediate Course conducted by Board of Interme-
diate Education of Government of Andhra Pradesh, Telangana and
other State Governments of India, Chartered Accountancy Course &
Cost Management Accountancy Course with different levels con-
ducted by the Institute of Chartered Accountants of India & the In-
stitute of Cost and Works Accountants of India respectively, are
qualifications recognised under law as per the provisions of GST
Acts/other laws in India?
(d) Whether the education/coaching provided by him to the students is
for obtaining a qualification recognised under the law as explained
in detail by the applicant above?
(e) Accordingly, whether the applicant falls within the definition of the
term ‘educational institution’ as defined in Notification No.
12/2017-Central Tax (Rate), dated 28-6-2017, as has been held by the
Commissioner of Central Tax in his order dated 23-5-2015 as the
said service is provided to the student for obtaining a qualification
recognised under the law?
(f) If so, whether the service of coaching/education provided by the
applicant is exempted vide Notification No. 12/2017-C.T. (Rate),
dated 28-6-2017, as amended?
(g) Whether the charges collected for providing accommodation to the
students undergoing the above courses are exempted from GST as
provided under Notification No. 12/2017-C.T. (Rate), dated 28-6-
2017 as amended?
(h) Whether the charges collected for supplying food to the students
undergoing the above courses are exempted from GST as provided
under Notification No. 12/2017-C.T. (Rate), dated 28-6-2017?
5.2 The advocate of the applicant filed a memo dated 19-12-2019 seek-
ing to modify the above questions when asked to clarify under which sub-clause
of Section 97(2), the above questions fall. The re-phrased questions are as
follows :
(a) Whether the services of ‘supply of service of education’ as per the
curriculum prescribed by the statutory authorities/government to
the students of the applicant for obtaining qualifications/certificates
of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation,
CMA-Inter, CMA-Final and Intermediate duly recognized by the re-
spective statutory authorities/government are exempted under No-
tification No. 12/2017-C.T. (Rate), dated 28-6-2017 [Entry No. 66(a)],
as amended?
(b) Whether the charges collected for providing accommodation to the
students undergoing the above courses are exempted from GST as
provided under Notification No. 12/2017-C.T. (Rate), dated 28-6-
2017 (Entry No. 14), as amended read with Circular No.
32/06/2018-GST, dated 12-2-2018 since the amount charged from
the students by the hostel run by the applicant is less than
Rs. 1,000/- per day?
(c) Whether the charges collected by the applicant for catering service
by supplying food to the students undergoing the above courses are

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