Case of Sanjaykumar Ishwerlal Sadadiwala, AAR Gujarat Ruling Dated 28th April 2026. AAR observed that the applicant, being a private coaching institute, does not provide education as part of a recognized statutory curriculum nor does it grant any qualification recognized by law. AAR ruled that the services provided by the applicant do not qualify for exemption under entry 66 of Notification 12/2017.