Private Coaching Institute imparting education to students facilitating them to obtain qualifications like Chartered Accountancy (CA), Cost Accountancy, Company Secretary (CS) will have to pay 18 per cent GST for the services rendered as they have not been considered 'educational institutions' that get tax exemption.The Appellate Authority on Advance Ruling (AAAR), Kerala has upheld an earlier ruling by AAR that private institutes are not educational institutions that give degrees or or grant qualification. The services tendered by them to students to help them qualify for a degree from a professional body would not get tax exemption and would not get tax exemption and would be liable to pay taxes.