Page 115 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : MASTER MINDS 329
lum that has been prescribed for obtaining a qualification pre-
scribed by law’. Hence it cannot be said that the coaching/training
given by the applicant to CA aspiring students (for appearing and
qualifying in the examinations) would lead to grant of certifi-
cate/qualification recognized by law. Therefore, the service rendered
by the applicant is not a service by way of ‘education as a part of curricu-
lum for obtaining a qualification recognized by any law for the time being
in force’.
(XII) With regards to the supply of food and accommodation to the stu-
dents of the applicant, Entry No. 66 of Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017 as amended by Notification No.
2/2018-Central Tax (Rate), dated 25-1-2018, extracted below speci-
fies the following education services as exempted from GST.
“Services provided -
(a) by an educational institution to its students, faculty and
staff;
(b) to an educational institution, by way of, -
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme
sponsored by the Central Government, State
Government or Union territory;
(iii) security or cleaning or house-keeping services
performed in such educational institution;
(iv) services relating to admission to, or conduct of
examination by, such institution; up to higher
secondary :
Provided that nothing contained in entry (b) shall
apply to an educational institution other than an
institution providing services by way of pre-
school education and education up to higher sec-
ondary school or equivalent.”
(XIII) The services of provision of food and accommodation to the stu-
dents persuing the said courses are 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 educational 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. As applicant not
qualified as an educational institute, the above exemptions won’t
be applicable.
8.8 In view of the observations stated above, the following ruling is is-
sued.
RULING
Question (a) : Whether the services of supply of service of education as
per the curriculum prescribed by the statutory authori-
ties/government to the students of the applicant for ob-

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