Facts  & Issue Of The Case :

The applicant runs simple Shukla Tutorials and this is thus engaged in providing the service of Teaching to the students of Class XI^th  and XII^th  science. The applicant has stated that the activity is covered by the notification No. 12/2017- Central Tax (Rate), dated 28/06/2017 vide S.No.66, Heading 9992 as described “ Services provided by an educational institution to its students will be taxed at Nil Rate with Condition Marked “NIL”.

The Question raised is - Whether Services related to providing coaching for entrance exam will come in the ambit of GST?

The charging section 9(1) of MGST and CGST ACT, 2017 provides for levy and collection of state tax and central tax on goods and services on all intra-State supplies of goods or services or both.