Logic Management Training Institutes Pvt. Ltd ., In re
Date: May 5, 2021
Subject Matter
Chartered Accountancy, Cost Accountancy, Company Secretary coaching institutes not exempt from GST. AAR ruling upheld.
Summary
The applicant is engaged in conducting educational programme to students for obtaining qualifications like Chartered Accountancy, Cost Accountancy, Company Secretary, Certified Management Accountant, Certified Public Accountant, Association of Charte…
The instant appeal stands filed under section 100(1) of the GST Act, 2017. by Mis Logic Management Training Institutes Pvt Ltd, Kochi holding GSTIN 32AABCL8151B1Z1 (hereinafter also referred as the appellant or M/s Logic Management) against the Advance Ruling Order No. KER/76/2019 dated 20/5/2020 . The appellant is an institute imparting coaching to the students to facilitate them to obtain…