Page 178 - GSTL_27th August 2020_Vol 39_Part 4

496 GST LAW TIMES [ Vol. 39
Educational institutions (Contd.)
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 facilitation/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 Notification No. 12/2017-C.T. (Rate) — In Re : Master Minds (A.A.R. -
GST - A.P.) ....................................... 310
— Exemption admissible for providing vocational training course - See
under VOCATIONAL TRAINING COURSES .................. 298
Electric lamps and light fitting (LED bulb), classification and rate of GST -
See under LED BULB WITH FITTINGS ...................... 60
Electric sub-station with control room constructed under Works Contract,
rate of GST - See under WORKS CONTRACT .................. 251
Error apparent in Advance Ruling - Rectification thereof - Classification of
goods “Preparation of a kind used in Animal Feeding - Bio Processed
Meal” - Earlier Ruling dated 2-1-2020 holding that impugned product is
not classifiable under Heading 2309 of GST Tariff with NIL duty,
suffering from factual errors apparent on face of it inasmuch as
submissions made in amended application were not considered while
pronouncing ruling based on original application - Applicant had
obtained new registration for manufacture of said product in a new
factory whereas earlier Ruling referred only to existing unit where
admittedly Soya Products for human consumption are manufactured - It
was categorially stated by applicant in amended application that raw
material for manufacturing of said product would be having protein
content less than 52% and is fit for animal feed only not for human
consumption, that in new factory no soya products would be
manufactured and that various AAR rulings have classified said product
under Heading 2309 ibid - All these aspects were not considered - In
view of above, application for rectification of error admitted - Section 102
of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods
and Services Tax Act, 2017 — In Re : Vippy Industries Ltd. (A.A.R. - GST - M.P.) .... 446
Evasion under GST law, bail allowed to accused due to COVID 19 effect -
See under BAIL ................................... 139
Exclusion of ITC on works contract for immovable property - See under
INPUT TAX CREDIT (ITC) ............................. 459
Exempted service, TDS not required to be deducted - See under TDS ....... 182
Exemption admissibility on Preparation of a kind used in Animal Feeding -
Bio Processed Meal - See under PREPARATION ................. 446
— admissible on pure services of study, research and evaluation of its
Departments supplied to Government entity - See under PURE
SERVICES ...................................... 430
GST LAW TIMES  27th August 2020  178