This article clarifies the Goods and Services Tax (GST) exemptions applicable to educational institutions in India, based on Notification 12/2017-CT(Rate). It explains that services provided by an 'educational institution' as defined by law, including those up to higher secondary or recognised qualifications, are generally exempt. The article also delves into whether ancillary activities like renting premises to banks or canteens, and services like placement and training provided by these institutions, are also covered under the GST exemption, often through the concept of composite supply.
Background
The list of services that are exempt from GST is enumerated in Notification 12/2017-CT(Rate). The relevant exemption entries applicable to the education sector are portrayed below. We will examine the relevant extracted portions in this article.
Entry no. 66 of notification 12/2017-
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