Master Minds ., In re
Date: March 4, 2020
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, M Sreekanth
Subject Matter
CA, CMA Coaching Institutes are not exempted from GST
Summary
Q) whether the services of supply of service of education as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant tor obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Master Minds, Brodipet, Guntur (hereinafter referred to as ‘applicant’), not registered under the Goods & Services Tax Act, 2017. 2. The provisions of the CGST Act and APGST…