Case LawKER/143/2021
Tutor Comp Info Tech Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- July 27, 2022
- Type:
- Advance Ruling
- Members:
- Abraham Renn, S.L. Sreeparvathy
Subject
Provision of online education via online platform by a "non-educational institution" attracts GST
Exemption
Summary
Question: ‘Whether the (i) transaction between applicant and individual student on a one to one basis; and (ii) providing education up to Higher Secondary School falls under Sl.No.66(a) of Notification No. 12/2017 CT (Rate) dated 28.06.20…
Judgement
1. M/s Tutor Comp Info Tech Private limited (hereinafter referred to as the applicant) is is a company registered under the Companies Act, 1956 and a unit in the Infopark SEZ, Kakkanad. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (h…