Private Coachings for CA, CS, CMA not an ‘Educational Institution’, liable to pay GST, Affirms AAAR [Read Order]

The Kerala Appellate Authority of Advance Ruling (AAAR) ruled that the private coachings for Chartered Accountants (CA), Company Secretary (CS), Cost Accountants (CMA) etc. not an “Educational Institution”, liable to pay GST. The appellant, Logic Management Training Institute is an institute imparting coaching to the students to facilitate them to obtain qualification such as Chartered […]
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