CA, CMA Coaching Institutes are not exempted from GST

The Andhra Pradesh bench of the Authority for Advance Ruling has held that Supply of services of education to students for obtaining qualifications of CA and ICWA exams are not exempted services and hence will attract GST. The applicant, a leading educational institution providing coaching to students for Chartered Accountancy certificate, Cost and Works Accountancy Certificate and Intermediate Certificate sought an advance ruling on the issue whether the services of supply of service of education as per the curriculum prescribed by the statutory authorities to the students for obtaining qualifications of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA) Foundation, CMA-Inter, CMA-Final and Intermediate. The AAR ruled that supply of services of education to students for obtaining qualifications of CA Exams is not exempted services under Entry no.66 of Notification No.12/2017-Central Tax (Rate) dated June 28, 2017, as amended by Notification No.2/2018-Central Tax (Rate) dated January 25, 2018.