Andhra Pradesh bench of the Authority for Advance Rulings has given a ruling that coaching classes do not get any exemption from GST. The similar ruling was earlier given by the Maharashtra bench of the AAR. The applicant, Master Minds, was offering a variety of coaching courses with different fee structure. The AAR has ruled that such coaching is not mandatory to be conferred an Inter or Final certificate by the Institute of Chartered Accountants and the Institute of Cost Accountants, both of which are statutory bodies. The coaching class will levy GST at 18%.
