Science Centres cannot be treated as educational institution, GST exemption not available
Levy of GST— In the instant case, applicant i.e. Vikram a sarabhai community science centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate.
They are undertaking various innovative programmes for improving quality of science education, its popularization and building scientific temper
The applicant sought for advance rulings in respect of following questions?
Question1: Whether GST is applicable on any of the activities carried on by the applicant?
Question 2: Whether GST registration is required or not?
Held that— we are not the authority to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of ‘educational institution’.
We have no hesitation to conclude that the applicant is not at all entitled for exemption in respect of any activity undertaken by them under Entry at Sr. No. 66 of the exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended.