AAR : Private institute coaching students for entrance examinations liable to 18% GST

Providing coaching for MBBS and Engineering entrance examinations liable to GST at 18%, holds AAR; Rejects applicant’s contention that its activity prepares students of Class XI & XII for science related entrance examinations and therefore, is exempt in view of Notification No. 12/2017-Central Tax (Rate) (under Heading 9992 - Services provided by an educational institutions to its students); Perusing said Notification, AAR observes, specific definition has been provided...