9911796707
TMI Blog2023 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... fee for conduct of entrance examination is also exempt. The exemption is wide enough to cover the amount or fee charged for admission or entrance, or amount charged for application fee for entrance, or the fee charged from prospective students for issuance of eligibility certificate to them in the process of their entrance/ admission to the educational institution. Services supplied by an educational institution by way of issuance of migration certificate to the leaving or ex-students are also covered by the exemption - such activities of educational institution are also exempt. Accordingly, it is clarified that the amount or fee charged from prospective students for entrance or admission, or for issuance of eligibility certificate to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner from its enrolled students to extend the benefit of coaching for entrance examination and other educational services would not be exempted service. Smt. Jyoti M. Maradi, the learned High Court Government Pleader for the respondents, is heard in the light of this grievance for final disposal and the records are perused. 3. The third respondent has observed that the petitioner has charged its students [However, the third respondent has opined that the amount collected as application fee and for prospectus are exempted under Sl. No. 66 of the Notification dated 28.06.2017.] the following amounts, which are hereinafter commonly referred to as coaching fees : [a] Tuition fees towards II PUC CET Crash Coaching and CA-CPT Coaching. [b] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion course. The Third respondent based on this observation has opined that the term educational institution as clarified in sub-clause (aa) of paragraph 4.2 of the Circular dated 03.08.2022 covers institutions providing services by way of education as part of curriculum for obtaining a qualification recognized by any law for the time being in force, and that the expression education as part of curriculum for obtaining qualification recognized by law in paragraph 4.2 (aa) could only mean such educational services which are for imparting of education as 'a part of the curriculum that has been prescribed for obtaining a qualification prescribed by law . Therefore, the third respondent has concluded that the conduct of degree courses by co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the first aspect is in paragraph 4.3 of the Circular dated 03.08.2022, and the clarification on fee collected as entrance fee or fee for conduct of examination or other fees , the second aspect, is in later part of paragraph 4.3 and paragraph 4.4. However, the first respondent in opining that coaching fee is not exempted from GST by extracting paragraph 4.2 of the Circular dated 03.08.2022 has actually extracted paragraph 4.4 which will not be germane. 7. This Court, to bring about this obvious aspect, must extract the paragraphs 4.2, 4.3 and 4.4 in the Circular dated 03.08.2022, and these paragraphs read as follows: 4.2 In this regard, it is stated that educational service supplied by educational institutions to its students are exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by exemption under Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. 8. The third respondent, who had to examine the expanse of the expression educational services contemplated under the exemption Notification dated 28.06.2017 in the light of the Circular dated 03.08.2022, had to necessarily consider the same in the light of the paragraph 4.2 and the first sentence in paragraph 4.3. However, the third respondent is persuaded to hold against the petitioner relying upon the later part of paragraph 4.3 and paragraph 4.4 overlooking the first part of paragraph 4.3. 9. There is an obvious error in this as the question is not about the entrance fee collected but about the coaching fee which will have to necessarily b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the clarification as aforesaid the provisions of the exemption Notification dated 28.06.2017 exempts all services provided by the educational institution to its students. 12. Sri Jyoti M. Maradi, the learned High Court Government Pleader, at this stage submits that the re-consideration that this Court has provided may not include the re-examination of the question whether the abacus course extended by the petitioner to its students with the assistance of an external agency, and she submits that this would be because the abacus course is not recognized in any law as a qualification. 13. In response, Sri V. Raghuraman submits that this very question has come up for consideration before the High Court of Gujarat in Educational Initiatives Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
