The Kerala Authority of Advance Ruling (AAR) ruled that M/s Logic Management Training Industry is providing training to the students to help them obtain qualifications like CA, ACCA, CS, CMA, CPA etc. is not exempted from GST.
The Applicant, M/s Logic Management Training Industry is an Institute imparting Education to students to facilitate them in obtaining qualifications like CA, ACCA, CS, CMA, CPA etc.
The applicant has sought the advance ruling on the issues that whether the education program and training being offered by the applicant is exempted from GST or not.
The Authority consists of the members Shivprasad S. and B.S. Thyagarajababu ruled that the education program and training being offered by the applicant is not exempted from GST as the applicant was not covered under the definition of ‘Education Institution’.
The applicant further asked what is the Service Accounting Code (SAC) of the applicant’s services, under GST laws.
“As per the Scheme of Classification of Services notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 the education services provided by the applicant come under SAC – 9992999293 Commercial training and coaching services. As per Explanatory Notes to the Scheme of Classification of Services the service code – 999293 includes any training or coaching provided by any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes,” the AAR ruled.
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