The Indian Institute of Infrastructure and Construction qualifies to be classified as an educational institution and accordingly the courses conducted in the institution are eligible for exemption from GST as per entry at Sr. No. 66 of the notification No. 12/2017 CT (Rate).
Authority for Advance Ruling — Taxability on Educational Institution – The applicant engaged in construction of roads, bridges and other public infrastructure to Government and other institutions. The applicant entered into an agreement with State Skill Development Mission of the Government of Kerala, under Department of Labour and Skills for setting up and operation of Indian Institute of Infrastructure and Construction [IIIC], Chavara, Kollam. The applicant sought an advance ruling that in view of the Notification No.12/2017-CTR dated 28-06-2017, as to whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) fall under the taxable service or not.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the Indian Institute of Infrastructure and Construction qualifies to be classified as an educational institution as defined under clause (y) of Paragraph 2 of Notification No. 12/2017 CT (Rate) dated 28.06.2017 and accordingly the courses conducted in the institution are eligible for exemption from GST as per entry at Sl No. 66 of the said notification.
The Indian Institute of Infrastructure and Construction qualifies to be classified as an educational institution and accordingly the courses conducted in the institution are eligible for exemption from GST as per entry at Sr. No. 66 of the notification No. 12/2017 CT (Rate).
Authority for Advance Ruling — Taxability on Educational Institution – The applicant engaged in construction of roads, bridges and other public infrastructure to Government and other institutions. The applicant entered into an agreement with State Skill Development Mission of the Government of Kerala, under Department of Labour and Skills for setting up and operation of Indian Institute of Infrastructure and Construction [IIIC], Chavara, Kollam. The applicant sought an advance ruling that in view of the Notification No.12/2017-CTR dated 28-06-2017, as to whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) fall under the taxable service or not.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the Indian Institute of Infrastructure and Construction qualifies to be classified as an educational institution as defined under clause (y) of Paragraph 2 of Notification No. 12/2017 CT (Rate) dated 28.06.2017 and accordingly the courses conducted in the institution are eligible for exemption from GST as per entry at Sl No. 66 of the said notification.