In re Sanjaykumar Ishwerlal Sadadiwala (GST AAR Gujarat)
Date: April 27, 2026
Subject Matter
Academic Coaching Services to School Students from Standard 5 to 12 are Taxable at 18% GST
Summary
The Authority for Advance Ruling (AAR) dismissed the applicant's claim for GST exemption on academic coaching services provided to students of Standards 5 to 12. The AAR ruled that these services are taxable at 18% GST, classifying them as "commercia…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Sanjaykumar Ishwerlal Sadadiwala, Plot No.201-202A, 202B, 203D, 205D, 301D & 305D, Sumel flats, 2nd & 3rd floor, Tadwadi, Rander road, Adajan, Surat-395009 [for short — ` applicant’] , the proprietor of Friends Classes is registered under GST and their GSTIN is 24AFXPS2660E1Z4. 2. The applicant is engaged in imparting aca…