Page 109 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : MASTER MINDS 323
exempted from GST as provided under Notification No. 12/2017-
C.T. (Rate), dated 28-6-2017 [Entry No. 66(a)], as amended?
6. On Verification of basic information of the applicant, it is observed
that the applicant is an unregistered dealer located in the territorial limits of the
Assistant Commissioner (ST), Brodipet Circle, Narasarao Pet Division, Guntur.
Accordingly, the application has been forwarded to them to offer their remarks
as per the Section 98(1) of CGST/APGST Act, 2017. In response, the officer con-
cerned stated that there are no proceedings lying pending or passed relating to
the applicant on the issue, for which the Advance Ruling sought by the appli-
cant.
7. Record of personal hearing :
Sri Y. Sreenivasa Reddy, the authorized representative of the Applicant
firm appeared for Personal Hearing on 19-12-2019 and during the hearing he re-
iterated the submissions already made in the application.
8. Discussion and findings :
8.1 We have examined the issues raised in the application. The issues
raised by the applicant before us were under litigation since long under the ser-
vice tax regime as narrated by the applicant in the application. Though we are
not concerned with the issues under litigation under the service tax regime, with
the identical exemption provided for educational services both under the service
tax regime and GST regime and identical issues being presented before the Cen-
tral Tax authorities in the past, we wish to discuss the proceedings under the
service tax regime without ignoring the past history. Accordingly, we do so.
8.2 The question basically raised in the proceedings before us and even
before the authorities under the service tax regime is whether the coaching pro-
vided by the applicant to its students is exempted from GST and service tax as
the case may be. The term coaching is no more used in the GST and supply of the
service is the criteria. We understand from the legal provisions, narration of the
issue and the documents submitted by the applicant along with the application
that the questions that are to be addressed by us in these proceedings are :
(a) Whether the applicant falls within the definition of the term ‘educa-
tional institution’ as defined under Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017?
(b) Whether the applicant is supplying the services to the students as
an educational institution?
(c) Whether the service of supply of food i.e. catering and accommoda-
tion to the students for these courses is exempted under the said no-
tification?
8.3 The relevant entries in the said Notification No. 12/2017-Central
Tax (Rate), dated 28-6-2017 in Entry No. 66 as applicable from 1-7-2017 are re-
produced below again :
Services provided -
(a) By an educational institution to its students, faculty and staff;
The term ‘educational institution’ as per the said Notification is as under :
“educational institution” means an institution providing services by way
of, -
(i) pre-school education and education up to higher secondary
school or equivalent;
GST LAW TIMES  20th August 2020  109