Andhra Pradesh bench of Authority for Advance Rulings (AAR) iterated that there is no exemption from Goods and service tax (GST). Similar to this a stand has been taken which includes Maharashtra bench of Authority of Advance Ruling (AAR) 
There are certain conditions for the educational institutions that provide an exemption for such educational services that are allowed through the notification of Entry No 66. These are services given for education as it is part of the curriculum and because education serves qualification which is recognized by the law for the time being in force.
The education institutes, teachers are offering an extensive variety of coaching courses i.e regular crash courses, revisions, and exam courses with different fee structures and curriculum options for students for Chartered Accountancy along with cost accountancy streams.
Andhra Pradesh Authority rulings have confined that coaching is not necessary to grant an inter or final certificate by the CA institute and institute of cost accountants as both are statutory bodies. Though these CA coaching classes 
However, the master and teachers did not affiliate with these two professional institutions for the impartment of coaching. These institutions were offering courses to the students from their branches or accredited bodies according to the prescribed curriculum. According to AAR, the coaching classes were not eligible for providing an exemption in GST notification 
