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B. M. SHYAM PRASAD
Alva's Education Foundation – Appellant
Versus
State of Karnataka – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge against gst applicability (Para 1) |
| 2. dispute regarding the scope of educational services and exemptions (Para 2 , 10 , 11 , 12 , 13) |
| 3. interpretation of gst exemptions for educational services (Para 3 , 4 , 5 , 6 , 8 , 9) |
| 4. clarification of educational services under gst (Para 7) |
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
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....
Affiliation fees by statutory universities are statutory/regulatory functions, not 'supply of service' in course/furtherance of business under CGST Act Section 7, hence not taxable under Section 9; e....
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