Levy of GST— In the instant case, the applicant requested an advance ruling on the following:

1. Whether the (i) transaction between applicant and individual student on a one to one basis; and (ii) providing education up to Higher Secondary School; falls under SI.No.66(a) of Notification No.12/2017 - Central Tax (Rate).

The applicant submits that they are offering education services to student's through its own online platform. The applicant provides services in the following categories;-

a. Educational services to individual students.

b. Educational services to institutions and the students.

c. Educational services to Government.

 The applicant contends that that on verification of various provisions, they are of the view that the services provided by them to individual students is liable to NIL rate since it falls under SI.No.66(a) of Notification No. 12/2017 CT(Rate) dated 28.06.2017.

The training provided by the applicant neither leads to grant of any qualification recognised by any law for the time being in force nor is part of an approved vocational education course. Therefore the applicant is not covered under the scope of definition of "educational institution" in Para 2 (y) of Notification No. 12/2017 CT (Rate) dated 28.06.2017.

Held that— The applicant is not an educational institution as defined in clause (y) of Para 2 of Notification No. 12/2017 CT (Rate) dated 28.06.2017. Therefore, the services provided by the applicant are not exempt under SI. No. 66 of the said notification.