AAAR : Upholds AAR, denies exemption on activity for child development using Abacus

Gujarat AAAR confirms AAR  decision, holds that the activity provided by UCMAS (child development programme to boost brainpower) using abacus does not qualify for exemption from payment of GST; Rejects Applicant's classification of services under Entry 80 of Notification No. 12/2017-Central Tax (Rate) where only recreational activity relating to arts or culture are given exemption; Refers to dictionary meaning of ‘ Art’ to find that ‘ Art’ is’ the expressi...