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TMI Blog2024 (1) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... https://aiu.ac.in/evaluation.php) AIU is vested with the power of according academic equivalence to the degrees obtained from the accredited foreign Boards/universities). Issuance of equivalence Certificate does not amount to recognising the course. Further, the Association of Indian Universities is not a statutory body. It is only a society constituted under Indian Societies Act, 1860. The same is the case with Association of Common Wealth Universities. The ratio of the judgment in ANKITA THAKUR AND ORS. VERSUS THE H.P. STAFF SELECTION AND ORS. [ 2023 (11) TMI 1304 - SUPREME COURT] is squarely applicable in the instant case and recognition for a course is based on an act of the Central or State Government. Issuance of equivalence certificate cannot be considered as recognition given to the course. In view of the ruling by the apex court, the precedents cited by the applicant, being that of lower fora are not applicable. - SMT. GAYATHRI P.G., IRS SHRI. ABDUL LATHEEF K., MEMBER Authorized Representative: Sri Jijo Jose, FCA. 1. M/s. Salve Maria International, 18/240, C36/511, Santhom Complex, Kottaramattom, Pala, Kottayam (hereinafter referred to as the applicant) is a registered p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retation, services in relation to admission to Universities between which the Association of Indian Universities have entered into Memorandum of Understanding are exempt as per the notification 12/2017 as amended by notification 2/2018. As per the amendment to the above Notification an Educational institution providing service by way of education as a part of a curriculum for obtaining a qualification recognised by any law is also exempted along with higher secondary education. Thus, in view of the above amendment, any services relating to admission to educational institutions which is imparting education for obtaining a qualification which recognized by law for the time being in force, will be exempt from levy of GST. 4.4. The argument of the applicant is the definition of educational institution uses the words recognized by law for the time being in force it becomes important to peruse whether any education /qualification which is imparted by a foreign university will also be considered as recognized by law for the time being in force and will be exempt from levy of GST. 4.5. The applicant submits that they provide services in relation to admission to foreign universities approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of India has declared that the equivalence of degrees/diplomas awarded by AIU will be valid for the purpose of higher education as well as employment in India. 4.8. On the basis of the above, the applicant submits that since they are providing admission related services to universities which are approved by association of Indian Universities the same shall have to be considered to be 'recognized by law' in terms of GST law and exemption should be granted as per Notification 12/2017. 5. Comments of the Jurisdictional Officer: 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 no proceedings are pending on the issue against the applicant. 6. Personal hearing: The applicant was granted opportunity for personal hearing on 20.12.2023. Sri. Jijo Jose, FCA represented the applicant for personal hearing, which was conducted virtually. The representative reiterated the contentions made in the application and requested to issue the ruling on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 9963 Services provided (a) .........; (aa) .........; (b) to an educational institution, by way of,- (i) .........; (ii)...... ; (iii) .......; (iv) services relating to admission to, or conduct of examination by, such institution; (v) .......; Provided that nothing contained in sub items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as part of an approved vocational education course NIL NIL 7.6. Further, as per definition in 2 (y) Educational institution means an institution providing service by way of, - (i) Pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course. 7.7. Thus, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as follows: 4.12.19 Are services provided by way of education as a part of a prescribed curriculum for obtaining a qualification recognized by a law of a foreign country covered in the negative list entry? No. To be covered in the negative list a course should be recognized by an Indian law. 7.10. The applicant also claims that they are providing services in relation to admission to foreign universities approved by Association of Indian Universities. As the Australian Universities are approved by Association of Indian Universities the courses offered by them are also acceptable by law for the time being in force in India. In this regard it is observed that the claim of the applicant that Association of Indian Universities have recognised the courses conducted by foreign universities to which the applicant is providing admission related services is factually incorrect since the Association of Indian Universities do not recognise the courses conducted by the foreign universities. They only Issue Equivalence Certificate for the courses of foreign University to individual students. As per the AIU website (https://aiu.ac.in/evaluation.php) AIU is vested with the power of according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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