Classification of service— The present application has been filed by the applicant, seeking an advance ruling in respect of the following question.
Question 1:- Whether ” Nashik Cambridge Pre-School” is covered under Notification No. 12/2017-CT, dated 28th June, 2017 SI No. 66, under the Heading 9992 under GST Act?
Question 2:- Whether Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee?
Question 3:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration?
Question 4:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration?
Question 5:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to tits Pre-school students without any consideration?
Question 6:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration?
Question 7:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its faculty and staff for some consideration?
Question 8:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of canteen service to its faculty and staff for some consideration?
Held that—
1.“Nashik Cambridge Pre-School” is covered under Notification No. 12/2017-CT, dated 28th June, 2017 SI No. 66, under the Heading 9992 under GST Act.
2. Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/, on the supply of Pre-school education service to its students against fee.
3. “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2517-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration.
4. “Nashik Cambridge Pre-school” is not entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2517-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration.
5. “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students without any consideration.
6. “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration.
7. “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its faculty and staff for some consideration.
8. “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No. 66 of the Notification No. 12/2017-CT (Rate) dated 28/06/2017, on the supply of canteen service to its faculty and staff for some consideration.