Back
B. M. SHYAM PRASAD
Alva's Education Foundation – Appellant
Versus
State of Karnataka – Respondent
ORDER :
1. The petitioner, which runs institutions imparting higher secondary education and education recognized as “qualification” in law, has called in question the third respondent's order dated 17.06.2023 under the provisions of Sections 73 , 50(1) and 122 of the Karnataka Goods and Service Tax Act/Central Goods and Service Tax Act, 2017 [for short, 'KGST/CGST Act, 2017'] read with Rule 142(5) of the Karnataka Goods and Service Tax Rules, 2017 [for short, 'KGST Rules'].
2. Sri V. Raghuraman, the learned senior Counsel for the petitioner, submits that the petitioner's grievance is with the third respondent's reading of the expressions “educational institution” and “exempted service” for the purposes of the Notification dated 28.06.2017 in No. 12/2017 [for convenience, is referred to as “the Notification dated 28.06.2017”] and the conclusion that the fee collected by the petitioner from its enrolled students to extend the benefit of coaching for entrance examination and other educational services would not be exempted service. Smt. Jyoti M. Maradi, the learned High Court Government Pleader for the respondents, is heard in the light of this grievance for final disposal and the rec
Educational services provided by institutions, including coaching fees, are exempt from GST according to relevant notifications and clarifications under the GST framework.
Educational activities, including affiliation fees, are not commercial in nature and thus exempt from GST under the Central Goods and Services Tax Act.
Educational institutions' activities are statutory and not commercial, thus exempt from GST under relevant provisions.
The court held that affiliation fees collected by universities from affiliated colleges are taxable under GST, as they do not qualify as exempt educational services related to admission or examinatio....
Educational institutions do not fall under the Consumer Protection Act, 1986 for post-admission disputes.
The main legal point established in the judgment is that for an institution to qualify for exemption under Section 10 (23C) (vi) of the Income Tax Act, its income must be solely from educational acti....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
