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Services provided by way of the coaching or training in respect of the courses pertaining to CA (Inter & Final) and ICWA (Inter & Final) is not eligible for the exemption

Authority for Advance Ruling — Taxability on coaching to students for CA, ICWA – The applicant a proprietary firm and providing coaching to students for CA certificate, Cost and Works Accountancy Certificate and Intermediate Certificate. On the request of the applicant on the ground that the educational services provided by the applicant were exempted under GST vide entry No 66 of Notification No.12/2017-CT (Rate) dated 28.06.2017, the department approved cancellation of Migrated Registration. The applicant sought an advance ruling as to (a) whether the services of ‘supply of service of education’ to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized are exempted under Notification No.12/2017-CT (Rate) dated 28.06.2017 (entry No.66(a)), as amended; (b) whether the charges collected for providing accommodation to the students are exempted from GST as provided under Notification No.12/2017-CT (Rate) dated 28.06.2017 (entry No.14), as amended read with Circular NO.32/06/2018-GST dt. 12.2.2018 since the amount charged from the students by the hostel run by the applicant is less than Rs.1000/- per day; (c) whether the charges collected by the applicant for catering service by supplying food to the students are exempted from GST as provided under Notification No.12/2017-CT (Rate) dated 28.06.2017 (entry No.66(a)), as amended. Held that:- The Hon’ble Authority for Advance Ruling held that (a) the applicant is not eligible for the exemption under Entry No.66(a) of Notification No.12/2017-CT (Rate) dated 28.06.2017, as amended; (b) the applicant is not eligible for the exemption under Entry No.14 of Notification No.12/2017-CT (Rate) dated 28.06.2017; (c) the applicant is not eligible for the exemption under Entry No.66(a) of Notification No.12/2017-CT (Rate) dated 28.06.2017. — Master Minds, In Re… [2020] 22 TAXLOK.COM 142 (AAR-AP)