{"id":278748,"date":"2022-11-29T17:00:35","date_gmt":"2022-11-29T11:30:35","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=278748"},"modified":"2022-12-05T16:58:36","modified_gmt":"2022-12-05T11:28:36","slug":"taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","title":{"rendered":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution"},"content":{"rendered":"
\n

   <\/p>\n

Appellate Authority for Advance Ruling (Telangana)<\/b>: In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’), the two -member bench of Neetu Prasad and BV Sivanaga Kumari has said that the exemption would be available when the services are provided to an educational institution for services relating to admission to, or conduct of examination by such institution, thus, held that the applicant, as a sub-contractor, is not eligible to claim exemption as available under Notification No. 12\/2017 Central tax (Rate)<\/a>.<\/p>\n

The applicant sought Advance Ruling on:<\/p>\n

Whether Goods and Services Tax (‘GST’) exemption applicable to applicant in respect of the pre and post examination services being provided to the Educational Boards and Universities including Open Universities Educational Institutions’? If yes, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Institutions’<\/p>\n

The Authority noted that the applicant is engaged in providing pre and post examination services to the Educational Institutions and has entered into agreements with various educational institutions located in different States. Further, the scope of work in respect of the services being provided to the educational institutions by the applicant can be divided into the following three categories.<\/p>\n

i. Data processing for conduct of examination<\/p>\n

ii. Results Preparation<\/p>\n

iii. Generation and printing of statistical data and reports in the prescribed proformas as required by the educational institutions.<\/p>\n

The Authority referred the relevant extract of Notification No. 12\/2017 and said that the exemption is available when services are provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution.<\/p>\n

The Authority said that, since in the present case the main contractor to whom the applicant is to provide services as subcontractor is not an educational institution, though the services are allegedly being provided to the Educational Boards and Universities by the main contractor, the exemption contained in the impugned notification is not available to the applicant. When the exemption contained in a notification is to be claimed, an applicant is to satisfy the conditions prescribed therein. Further, the wordings of any notification must be strictly read to allow or deny any exemption.<\/p>\n

[Magnetic Infotech Private Limited, In re, 2022 SCC OnLine TS AAAR-GST 1<\/a>, decided on 22-11-2022<\/span>]<\/p>\n\n

*Apoorva Goel, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’), <\/p>\n","protected":false},"author":67011,"featured_media":278753,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[50049,53253,47130,6241,48403,53254,2621,53252],"class_list":["post-278748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-central-tax","tag-educational-boards-and-universities","tag-educational-institution","tag-gst","tag-sub-contractor","tag-taaar","tag-Tax","tag-telangana-appellate-authority-for-advance-ruling"],"yoast_head":"\nAAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution | SCC Times<\/title>\n<meta name=\"description\" content=\"In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution\" \/>\n<meta property=\"og:description\" content=\"In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-29T11:30:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-05T11:28:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"390\" \/>\n\t<meta property=\"og:image:height\" content=\"310\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/\",\"name\":\"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg\",\"datePublished\":\"2022-11-29T11:30:35+00:00\",\"dateModified\":\"2022-12-05T11:28:36+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg\",\"width\":390,\"height\":310,\"caption\":\"Appellate Authority for Advance Ruling (Telangana)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution | SCC Times","description":"In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","og_locale":"en_US","og_type":"article","og_title":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution","og_description":"In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-11-29T11:30:35+00:00","article_modified_time":"2022-12-05T11:28:36+00:00","og_image":[{"width":390,"height":310,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","name":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg","datePublished":"2022-11-29T11:30:35+00:00","dateModified":"2022-12-05T11:28:36+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg","width":390,"height":310,"caption":"Appellate Authority for Advance Ruling (Telangana)"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":272597,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/29\/karnataka-textbook-society-goods-and-services-tax-karnataka-government-karnataka-societies-act-1960-government-authority-educational-institution-legal-research-legal-news\/","url_meta":{"origin":278748,"position":0},"title":"Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a “State Government” nor an “Educational Institution”","author":"Editor","date":"August 29, 2022","format":false,"excerpt":"Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(\u2018KTBS') can be classified as an \u201ceducational institution\u201d or \u201cState Government\u201d for the purpose of applicability of Goods and Services Tax (GST) on printing services provided to it by the Applicant, and whether the 12 percent tax\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272632,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/30\/authority-for-advance-ruling-supply-of-service-supply-of-goods-karnataka-secondary-education-examinations-board-educational-institutions-printing-stationery-taxable-taxation-legal-research\/","url_meta":{"origin":278748,"position":1},"title":"When does printing of stationery items for exams amounts to ‘supply of service’ or ‘supply of goods’ to educational institutions? Karnataka Authority for Advance Ruling explains","author":"Editor","date":"August 30, 2022","format":false,"excerpt":"Authority for Advance Ruling, Karnataka: In a case relating to whether printing of stationery items for conduct of examinations would amount to supply of service or supply of goods, the two-member bench of M.P Ravi Prasad (State) and T. Kiran Reddy (Central) has stated that the provisions of Central Goods\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266470,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/06\/applicability-of-gst-on-service-of-naturopathy-provided-with-accommodation-service\/","url_meta":{"origin":278748,"position":2},"title":"Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers","author":"Bhumika Indulia","date":"May 6, 2022","format":false,"excerpt":"Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member) stated that a resort running the service of Naturopathy as an additional service would not be exempted from GST. An appeal was filed under Section 100 of the\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272789,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/01\/telangana-state-authority-advanceruling-cgst-investigation-post-filing-application-not-debar-seekingadvanceruling-telanganahighcourt-legal-updates-research-news\/","url_meta":{"origin":278748,"position":3},"title":"Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers","author":"Editor","date":"September 1, 2022","format":false,"excerpt":"\u00a0 \u00a0 Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the impugned order dated 03-06-2022 passed by Telangana State Authority for Advance Ruling (\u2018Authority') and to consider the application for advance ruling under Section 98 of the Central Goods\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280037,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/20\/maharashtra-appellate-authority-for-advance-ruling-upholds-maar-ruling-that-providing-medical-education-and-health-care-services-through-a-hospital-amount-to-business-legal-resear\/","url_meta":{"origin":278748,"position":4},"title":"Providing medical education and health care services through a hospital amount to business; Maharashtra Appellate Authority for Advance Ruling upholds","author":"Editor","date":"December 20, 2022","format":false,"excerpt":"The service of medical education falls under the category of \u201ceducational institution\u201d as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant's hospital is engaged in providing\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Appellate Authority for Advance Ruling (Maharashtra)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-531.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":213830,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/22\/aar-executive-development-programme-offered-by-iim-b-and-the-supply-of-online-educational-journals-or-periodicals-to-iim-b-not-exempted-from-gst\/","url_meta":{"origin":278748,"position":5},"title":"AAR | Executive Development Programme offered by IIM-B and the supply of online educational journals or periodicals to IIM-B not exempted from GST","author":"Bhumika Indulia","date":"April 22, 2019","format":false,"excerpt":"Authority on Advance Rulings (GST), Karnataka:\u00a0A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P., Joint Commissioner of Commercial Tax (Member-State Tax) ruled that the long-duration Post-Graduate Diploma\/Degree Programmes offered by the India Institute of Management, Bengaluru, other than those specifically mentioned in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/278748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=278748"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/278748\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/278753"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=278748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=278748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=278748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}