The Gujarat Authority of Advance Ruling (AAR) ruled that GST is not exempted on providing education for degree courses to students for which degrees are awarded by the Gujarat University.
The applicant, M/s D.M. Net Technologies is handling the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc. IT in IMS (Infrastructure Management Systems) and M.Sc. IT in Network Securities, in partnership under MOU with Gujarat University.
The applicant designs the aforementioned courses on request of Gujarat University and then the contents of the courses are approved by the Gujarat University.The applicant then on the basis of the approved courses, provides training to the students as a partner under MOU with Gujarat University.
The awareness and admission of the course is done by Gujarat University. The fees for the said courses are also collected by Gujarat University. The applicant helps to administer the admission and fees collection process.
The applicant has sought the advance ruling on issue whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST, vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017.
The coram consisting of Sanjay Saxena and Mohit Aggarwal held that the applicant is not at all entitled for exemption in respect of said services provided by the applicant to Gujarat University, under Entry at Sr. No. 66 of the exemption Notification No.12/2017-Central Tax (Rate) dated June 28, 2017, as amended.
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