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TMI Blog2022 (10) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ;. Admittedly, the applicant is not a formal school, but an institution providing special training / coaching to students who are enrolled in formal schools for education up to higher secondary or equivalent. Even though the activity; training and coaching undertaken by the applicant can be claimed to be education services in layman's understanding, those activities do not qualify to be classified under any of the Groups; 99921 - Pre-primary education services; 99922 - Primary education services or 99923 - Secondary education services as core educational services provided by schools up to higher secondary or equivalent - institutions 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 and those engaged in providing education as a part of an approved vocational education course are covered by the definition of educational institution in sub-clauses (ii) and (iii) respectively of clause (y) of Para 2 of the said notification. 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 vocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nator (teacher) will be allocated to each student. Academic coordinator will assess the details filled in and speak to the student to understand student specific academic, assignment or homework. Students are taken through diagnostic assessment or pre-assessment before instruction, which focuses on the area of domain knowledge before beginning the tutoring. Lesson plans are designed according to the outcome of the assessment. Thereafter customized study materials are prepared and send to each student and also shared during the class. Classes are taken as per the timing convenient to the student and coordinator. The invoices are raised with description Tuition Fees . The sample copy of the communication with the student, sample question paper and sample invoices raised on student is attached as Annexure I, II and III to the application. The applicant further submits that at present the main source of revenue for them is from providing services to overseas students, and hence the services of the applicant constitute export of services. They are remitting IGST and claiming refund of the same. 4.3. The applicant contends that that on verification of various provisions, they are of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Maharashtra (2005) (6 SCC 537), the Hon'ble SC observed that:- 81. Education.'' according to Chambers Dictionary is bringing up or training;............ strengthening of the powers of body or mind; culture . 82. In Advance Law Lexicon (P. Ramanathan Aiyar, 3rdEdn., 2005, Vol.2 education is defined in very wide terms. It is stated: Education is the bringing up: the process of developing and training the powers and capabilities of human beings. In its broadest sense the word comprehends not merely the instruction received at school or college but the whole course of training moral, intellectual and physical; is not limited to the ordinary instruction of the child in the pursuits of literature. It also comprehends a proper attention to the moral and religious sentiments of the child, and it is sometimes used as synonymous with 'learning'. 83. In Sales Trustee, Lok Shikshana Trust Vs.CIT (1976) (1 SCC 264) the term education'' was held to mean (SCC p.262, para 5). the systematic instruction, schooling or training given to the young in preparation for the work of life. It also connotes the whole course of scholastic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) and (iii) in the definition of educational institution in the same exemption notification. The exemption is targeted towards school education in all forms and as per the definition in the exemption notification, any entity providing basic school up to higher secondary or equivalent is an educational institution. There is no condition that the service should be through or by a school. 4.8. It is further submitted that the applicant is imparting training to the young children. The training imparted is as per the course curriculum followed by the said student in their school. Hence the activity of the applicant clearly falls within the meaning of the term education and also that applicant is an institution . Since applicant provides education, it is an educational institution 5. Remarks of the Jurisdictional Officer: 5.1. The application was forwarded to the jurisdictional officer as per provisions of Section 98(1) of the CGST Act. The jurisdictional officer has not submitted any remarks and hence it is presumed that the jurisdictional officer has no specific comments to offer. It is also construed that there are no proceedings pending on the issue against the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... education course. Nil Nil 7.2. The educational services are classified under Heading 9992 in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. As per the Scheme of Classification of Services under GST notified as Annexure to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 the education service under Heading 9992 are further sub-divided into six groups comprising of pre - primary, primary, secondary, higher, specialised and other educational and support services as below: Heading and Group Service Code (Tariff) Service Description 9992 Educational Services Group 99921 Pre-primary education services 999210 Pre-primary education services Group 99922 Primary education services 999220 Primary education services Group 99923 Secondary Education Services 999231 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of Notification. No. 12/2017 CT (Rate) dated 28.06.2017 is an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Education is not defined in the CGST Act but as per Apex Court decision in Loka Shikshana Trust v/s CIT , education is process of training and developing knowledge, skill and character of students by normal schooling. 7.6. The entry exempts educational institutions from pre-school to higher secondary school or an educational institution which is equivalent to a 'school'. Admittedly, the applicant is not a formal school, but an institution providing special training / coaching to students who are enrolled in formal schools for education up to higher secondary or equivalent. Even though the activity; training and coaching undertaken by the applicant can be claimed to be education services in layman's understanding, those activities do not qualify to be classified under any of the Groups; 99921 - Pre-primary education services; 99922 - Primary education services or 99923 - Secondary education services as core educational services provided by schools up to higher secondary or equiv ..... 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