Levy of GST— The present appeal has been filed by Emerald Heights School Samiti (appellant) against the order of Authority for Advance Ruling.

The appellant has declared that it is the Emerald Heights School Samiti which owns and runs Emerald Heights International School and the society is not engaged in any other activity to derive any other income. 

The school had organised a conference (programme) for its own students & staff as well as for students & staff of other schools from around the world. The conference's objects were to develop cultural understanding, sensitivity to the visited community, forge friendships, carry out social service and develop mind, body and soul through a range of culturally immersive experiences including local expeditions, sporting activities and mindful practices most especially a daily programme of yoga.

The fundamental objection of the appellant is that the Applicant before the Authority of Advance Ruling was “Emerald Heights School Samiti” whereas the AAR has passed order in the name of “Emerald Heights School”. The appellant has stated that the service provider here is an entity registered under section 12AA of Income Tax Act, 1961, the non- consideration of such status has led to vitiated interpretation of exemption by ARA.

Held that— 

The consideration received by the school from the participant school(s) for participation of their students and staff in the aforementioned conference would be exempted from tax under entry 80 of notification no. 12/2017 Central Tax (rate) dated 28.06.2017.

The service providers providing services of catering, security, cleaning, housekeeping, transportation etc. are neither applicant nor appellant hence question is beyond the ambit of section 95.

The provision of services for holding aforementioned conference have been held exempted in terms of notification no. 12/2017 Central Tax (Rate) dated 28,06.2017 so there would be no eligible ITC in terms of sub-section 2 of section 17 of GST Act.