GST- Goods And Service Tax
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The applicant runs private institute and is engaged in providing the service of teaching to the students of Class XIth and XIIth science as well as prepare the students for entrance examinations related to MBBS, Engineering and other sciences related examinations.The private institute does not have any specific curriculum and does not conduct any examination or award any qualification recognized by any law which would be covered in the above notification. The mentioned institution is in no way covered in the definition of Educational institution as given in the Notification No. 12/2017 - Central Tax (Rate). The activity of applicant is not covered by the specific definition provided for interpretation of exemption notification. Hence, it is found that the education service provided in the instant case is taxable at the rate of 9 % under CGST Act and 9 %. SGST Act.
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