Page 96 - GSTL_20th August 2020_Vol 39_Part 3

310 GST LAW TIMES [ Vol. 39

2020 (39) G.S.T.L. 310 (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 : MASTER MINDS

AAR No. 08/AP/GST/2020, dated 5-3-2020
Educational institutions - Coaching/Training as per syllabus pre-
scribed by ICAI and ICWAI - Applicant not accredited or affiliated or recog-
nized or authorized by ICAI or ICWAI or it had any Partnership or MOU with
these statutory bodies for imparting coaching or training relating to courses
recognized by these bodies - These statutory bodies themselves offering coach-
ing and training classes to aspirants through their Regional Councils or
Branches or certain accredited private colleges/institutions - Applicant offering
variety of coaching and training courses (regular, crash courses, revision exam
courses, etc.) with different structures of fee, curriculum and options to aspir-
ants of CA and ICWA - Applicant not issuing any ‘coaching completion certifi-
cate’ or ‘any study certificate’ in respect of CA & ICWA Courses - Coaching or
training in applicant’s coaching Centre not a mandatory compliance for aspir-
ant in pursuing their study and obtaining certificates from ICAI & ICWAI -
Student at liberty to discontinue coaching from applicant’s coaching centre (at
the cost of financial loss, but not at the cost of academic loss) and continue his
study on his own or from such other coaching centre in course of pursuance of
being conferred with Inter or Final Certificate by said statutory bodies -
Coaching or training per se does not lead to grant of a certificate or diploma or
degree or qualification recognized by any law but only aims at facilita-
tion/improvisation of preparation for said exams - Activity not covered under
definition of ‘educational institution’ in Notification No. 12/2017-C.T. (Rate) -
Coaching or Training service provided by the applicant to aspirants of CA-
Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-
Final and Intermediate not service provided by means of ‘education as a part
of curriculum that has been prescribed for obtaining a qualification prescribed
by law’ - Assessee not eligible for exemption under Serial No. 66(a) of Notifi-
cation No. 12/2017-C.T. (Rate). [paras 8.7, 8.8]
Food and Accommodation service - Coaching institute providing food
and accommodation to students - Applicant not ‘education as a part of curricu-
lum that has been prescribed for obtaining a qualification prescribed by law’ -
Charges collected by applicant for accommodation and catering services to
students undergoing courses not exempted from GST under Serial No. 14 and
Serial No. 66(a) respectively of Notification No. 12/2017-C.T. (Rate). [paras 8.7,
8.8]
Ruling in favour of department
CASES CITED
Commissioner v. Malwa Industries Ltd. — 2009 (235) E.L.T. 214 (S.C.) — Referred .................. [Para 4.29]
Commissioner v. Reliance Petroleum Ltd. — 2008 (227) E.L.T. 3 (S.C.) — Referred .................. [Para 4.29]
Ranbaxy Laboratories Ltd. v. Union of India — 2012 (27) S.T.R. 193 (S.C.) — Referred ............ [Para 4.12]

GST LAW TIMES  20th August 2020  96