Sections 9, 11, 16 of the Central Goods and Services Tax Act, 2017 - Levy of GST - The applicant runs Simmple Shukla Tutorials and is thus engaged in providing the service of teaching to the students of Class Xith and Xllth science. This activity prepares the students for entrance examinations related to MBBS, Engineering and other science related examinations. The Applicant requested to decide the question "whether the services related to providing the coaching for entrance examination will come in the ambit of Goods and Service Tax. The Authority answered it in the affirmative holding that rate of tax shall be applicable at the rate of 9 percent under CGST ACT, 2017 and 9 percent under MGST ACT, 2017.—Simple Rajendra Shukla, In Re…. [2018] 02 TAXLOK.COM 361 (AAR-Maharashtra)