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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Levy of GST and Service tax - coaching provided by the applicant ...

Case Laws     GST

July 15, 2020

Levy of GST and Service tax - coaching provided by the applicant to its students - it cannot be said that the coaching / training given by the applicant to CA aspiring students (for appearing and qualifying in the examinations) would lead to grant of certificate/qualification recognized by law. Therefore, the service rendered by the applicant is Not a service by way of ‘education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force’.

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