Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Exemption from GST - Educational institute or not - Seeking ...

Case Laws     GST

March 7, 2024

Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition Programme Kerala' falls under the taxable service or not - The Authority for Advance Ruling evaluated ASAPK's status as an educational institution and the approval status of its vocational education courses. The Authority emphasized the requirement for registration with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, for availing exemption. Citing a Supreme Court ruling, the Authority stressed the strict interpretation of exemption notifications and the burden of proof on the assessee. Due to ambiguity and lack of supporting evidence, ASAPK's claim for exemption denied.

View Source

 


 

You may also like:

  1. Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India

  2. Clarification on GST rate applicable on supply of food and beverage services by educational institution.

  3. Clarification on GST rate applicable on supply of food and beverage services by educational institution

  4. Exemption from GST - The Indian Institute of Infrastructure and Construction [IIIC] qualifies to be classified as an educational institution as defined under clause (y)...

  5. CESTAT analyzed levy of service tax on educational programs from 01.5.2011 to 30.06.2017. Tribunal held that pre-2011 tax applicability was institute-specific while...

  6. The case involves the taxability of supply of flying training services by an Approved Flying Training Institute. The institute fulfills conditions as an Educational...

  7. Liability of GST - supply of online educational journals or periodicals to IIM - There is no exemption from GST on supply of online educational journals or periodicals...

  8. Levy of GST - online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent...

  9. Exemption from Service tax - interpretation of “or” as “and” - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) -...

  10. Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational...

  11. Exemption form GST - educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization - Since the conditions of...

  12. Benefit of exemption from GST - Services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan...

  13. Exemption from GST or not - AAAR denined the benefit of exemption - services provided by the petitioner to school/educational organization in relation to ASSET...

  14. Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

  15. Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

 

Quick Updates:Latest Updates