2026-VIL-177-AAR
  1. Home
  2. 2026-VIL-177-AAR

SGST Advance Ruling Authority

GST - Exemption under Entry 66(a) of Notification No. 12/2017-Central Tax (Rate) to fees for diploma and certificate programmes of a statutory University - Applicant, a University, propose to introduce diploma and certificate programmes and charge fees from enrolled students - Whether the fees charged from students enrolling in such programmes form part of educational services provided by an educational institution to its students and are exempt under Entry 66(a) - HELD - An educational institution under clause 2(y)(ii) must provide education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force. Curriculum is a composite, well defined and prescribed course of studies, and a diploma course with a structured curriculum is education as a part of curriculum for obtaining a qualification - Reading Circular No. 82/01/2019-GST and Circular No. 117/36/2019-GST together, qualification includes a diploma, the diploma course should be a long duration programme of one year or more. The short duration diploma or certificate courses are not covered by the definition - Where the institution is a product of a statute with power to confer diplomas and certificates and to specify the academic content, its long duration courses qualify as recognised by law, since 'recognised by law' is a wide expression and does not require that the qualification be conferred by statute - Under the State Act the applicant can institute diplomas and certificates, and the Academic Council and Executive Council approve curricula and regulations, but short duration courses are not included - The Applicant qualifies as an educational institution for long term diploma and certificate courses, and the fees are exempt if the duration of the course is one year or more – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?