Coaching centres for entrance exams liable to 18% GST: AAR

Hence, ''Simmple Shukla Tutorials'' is "in no way covered" in the definition of educational institution, as has been notified under the GST laws, the AAR said.

PTI
New Delhi, Publish Date: May 18 2018 12:20AM | Updated Date: May 18 2018 12:20AM
Coaching centres for entrance exams liable to 18% GST: AARRepresentational Pic

Coaching centres providing tuition to prepare students for entrance examination are liable to pay 18 percent GST, according to the Authority for Advance Rulings (AAR).

An application was filed before the Maharashtra bench of the AAR to seek advance ruling on whether the services related to providing the coaching for entrance examination will come under the ambit of the Goods and Services Tax (GST). 

'Simmple Shukla Tutorials' is engaged in providing the service of teaching to the students of class XI and XII and helps the students prepare for entrance examinations related to MBBS, engineering and other science related examinations.

Hence, 'Simmple Shukla Tutorials' is "in no way covered" in the definition of educational institution, as has been notified under the GST laws, the AAR said.

"The private institution does not have any specific curriculum and does not conduct any examination or award any qualification or award any qualification recognised by any law. 


x
This site uses cookies to deliver our services and to show you relevant news and ads. By using our site, you acknowledge that you have read and understand our Cookie Policy, Privacy Policy, and our Terms of Service.That's Fine