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TMI Blog2019 (10) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST Act, 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 / RGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is private limited Company registered under the Goods and Services Act, 2017, provides the coaching, learning and training services in relation to under-graduate, graduate and post-graduate degree, diploma and professional courses on a standalone bases to students or for any institution, corporate, company, institutes, universities and colleges in the subject and branches of all types of disciplines such as commerce; hardware, software, computer, science, arts, business management, engineering, medical, industrial, pharmacy, mining, milit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant is of the opinion that this kind of activity will not amount to service and is not liable for GST. PERSONAL HEARING 6. Sri. Rakesh K.S. Chartered Accountant and authorised representative of the applicant appeared for personal hearing proceedings made the following submissions: 6.1 The Applicant provides coaching, learning and training services in relation to under-graduate, graduate and Post-graduate degree, diploma and professional courses on a Standalone bases to students or for any institution, corporate, company, institutes, universities and colleges in the subject and branches of all types of disciplines Such as commerce, hardware, software, Computer, science, arts, business management, engineering, medical, industrial, pharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide coaching, learning and training services in relation to under-graduate, graduate and post-graduate degree' diploma and professional courses on a Standalone bases to students or for any institution, corporate, company, institutes, universities and colleges in the subject and branches of all types of disciplines such as commerce, hardware, Software, Computer, science, -artsy business management, engineering, medical, industrial, pharmacy, mining, military, dance, acting, sports, journalism and any other field of education and set up of coaching and training classes/ centers in relation to the 'same. For the coaching services provided the applicant, the applicant is liable to pay taxes and this is not a subject matter of 'this advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as educational Institution. 7.4 In this process the applicant collects fee for coaching or training classes they conduct from the Student which attract GST @ 18%. Apart from this the applicant also collects certain amount, as exam fee, from the students and remits the same to the respective institute or college or universities, without any addition to it. In one such transactions applicant collects CIMA (Chartered Institute of Management Accountants) exam fee from the students who registered with applicant for coaching and remit the exact amount collected to CIMA on behalf of the student. For this entire applicant issues invoice. to the students mentioning separately the fee collected for the coaching or training classes and fee collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. 8.1 The applicant is collecting the exact amount payable to institute or college or universities as exam fee from the students (service recipient) and remits the Same amount to the respective insti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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