The ruling aligns with the government’s stance that coaching centres are commercial entities and not educational institutions eligible for tax exemption Cost for coaching of middle or high school students unlikely to see a reduction, as a ruling by Gujarat’s Authority for Advance Ruling (GAAR) holds that 18 per cent GST applies to this as ‘supplementary education.’ “The academic coaching services provided by Friends Classes, Surat to students of Standards 5 to 12 (GSEB/CBSE curriculum) are covered under ‘Education Services’ at Sr.No.30 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, falls under Entry No.599 ( Service Code (Tariff) 999293) of Annexure to Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as ‘commercial training and coaching services’ and is liable to GST at 18 per cent (9 per cent CGST + 9 per cent SGST),” GAAR said in its recent ruling.