TMI Blog“Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force.X X X X Extracts X X X X X X X X Extracts X X X X ..... “Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force. - By: - Biju Jacob - Goods and Services Tax - GST - Dated:- 29-2-2020 - - This is a disputed One from both angle ie dept and public. My View and Opinion is different. Educational institution means: insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutions providing services by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force. Here Educational Institution means 1. Provides Services by way of education 2. It should be as Part of a Curriculum 3. For Obtaining a Qualification 4. Qualification Recognized by any Law. So every Institution is not providing a qualifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation recognized by law. If we take Institution like Entrance exam coaching , it doesn't have a curriculum and after that it doesn't obtain a qualification recognized by Law. But in cases like Chartered Accountancy Courses , ICSI, ACCA which gives a Valid Qualification recognized by law. The law doesn't mention it should be from a recognized Institution or approved Institution.The St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udent who passed CA, ICSi,CMA,ACCA Qualification from the Recognized institute is same as that of Private Institute . He can sign or practice or go for job, nowhere it shows a difference. Then why Department has a view which is never tallied with the definition of the educational Institution. Govt policy itself is education for all and Constitution provides equality and emphasis on education. GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dept took a different view that education by a private or Govt is different but in Law no where it tells the difference. In Hospital services also , GST Act gives exemption to Hospital Services but doesn't mention about the Private or Public then how the Dept has different view when the education given by Private and Public. - - Scholarly articles for knowledge sharing authors experts pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fessionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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