Page 116 - GSTL_20th August 2020_Vol 39_Part 3

330 GST LAW TIMES [ Vol. 39
taining 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 Notification No. 12/2017-C.T. (Rate), dated
28-6-2017 [Entry No. 66(a)], as amended?
Answer (a) : The applicant is not eligible for the exemption under En-
try No. 66(a) of Notification No. 12/2017-C.T. (Rate),
dated 28-6-2017, as amended.
Question (b) : Whether the charges collected for providing accommoda-
tion 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?
Answer (b) : The applicant is not eligible for the exemption under En-
try No. 14 of Notification No. 12/2017-C.T. (Rate), dated
28-6-2017.
Question (c) : Whether the charges collected by the applicant for cater-
ing service by 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 [Entry No. 66(a)], as amended?
Answer (c) : The applicant is not eligible for the exemption under En-
try No. 66(a) of Notification No. 12/2017-C.T. (Rate),
dated 28-6-2017.

_______

2020 (39) G.S.T.L. 330 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)

IN RE : CMC VELLORE ASSOCIATION
AAR No. 03/AP/GST/2020, dated 17-2-2020
Health Care services by clinical establishment - Medicines supplied to
in-patients through pharmacy - Services rendered by applicant was composite
supply in which principal supply is health care, being predominant and sup-
ply of medicines, drugs, implants, stents, and other consumables were ancil-
lary supplies and tax liability was to be determined accordingly tax - Health
Care services by clinical establishment and authorised medical practitioner or
GST LAW TIMES  20th August 2020  116