No GST exemption to institute providing coaching, accommodation to CA/CS students, says AAR

The Kerala-bench of the AAR has ruled that an institute imparting education to students for obtaining qualifications like Chartered Accountancy (CA), Cost Accountancy, Company Secretary (CS) are not covered under the definition of “educational institution” as per GST law, and hence liable to pay 18 per cent tax. Logic Management Training Institutes Pvt Ltd had approached the Authority of Advance R…