Appellate 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. The applicant sought an advance ruling whereby, it was held that 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; and not eligible for the exemption under Entry No.14 of Notification No.12/2017-CT (Rate) dated 28.06.2017; and not eligible for the exemption under Entry No.66(a) of Notification No.12/2017-CT (Rate) dated 28.06.2017. Aggrieved by the impugned order dated 05.03.2020 the Appellant has filed the present Appeal. The Authority observed that the Appellant cannot claim the benefit of exemption as an Educational Institution providing Education as a part of a curriculum for obtaining a qualification recognized by any law under the Notification No.12/2017 – CT(Rate) dated 28.6.2017. Thus, they find no reason to interfere with the ruling pronounced by the Authority for Advance ruling

Held that:- The Hon’ble Appellate Authority dismissed the appeal.