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M/S. LOGIC MANAGEMENT TRAINING INSTITUTES PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
B.S. THYAGARAJABABU
Pet. Counsel
K.s Hariharan
Res. Counsel
Na

Petitioner / Applicant

M/S. LOGIC MANAGEMENT TRAINING INSTITUTES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/76/2019

Citation

2020(5) TAXREPLY 3253
Original Order
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ORDER

1. M/s. Logic Management Training Institutes Pvt. Ltd. is an institute imparting education to students to facilitate them in obtaining qualifications like Chartered Accountancy, Cost Accountancy, Company Secretary, Certified Management Accountant, Certified Public Accountant, Association of Chartered Certified Accountant etc. The applicant requested advance ruling on the following: 1.  Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Govt.-recognized institutes, on the basis of the specific syllabus (curriculum) published by the very same institutes formed under Acts of Parliament and also facilitating the students to appear for the examinations conducted by the same institutes. 2. Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education sin....

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