Authority

Crux

Kerala

Logic Management Training Institutes Pvt. Ltd.

Services of providing lecture classes and notes including printed books published by Government-recognized institutions but not approved/recognised by the ICAI or ICWAI or ICSI or Universities to conduct coaching / training of students as per the syllabus / curriculum prescribed by them to obtain the qualifications / certificates granted by the institutes / universities are classifiable under 999293 as Commercial training and coaching services and is not covered under the definition of educational institution and hence not exempted from GST. As per Section 15 the entire consideration received is liable to GST. However, if in respect of the amount collected as examination fees / other fees the conditions prescribed in Rule 33 of the CGST Rules, 2017 are satisfied then such amount can be excluded from the value of taxable supply as expenditure incurred as a pure agent of the recipient of services. Provision of coaching / training provided along with hostel facility qualifies as a composite supply taxable as under 999293 as Commercial training and coaching services; being the principal supply. As the value of supply of a unit of accommodation in the hostel facility provided to outside students is below 1000/- per day, thus eligible for exemption under SI No. 14 of N/N 12/2017 CT(R). Sale of text books to the students will attract GST as per the schedule of rates notified under N/N 01/2017 CT(R)