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GST Coverage for registration

This query is : Resolved 

23 September 2019 One of my client being proprietary concern is providing 2 services named as
i) UC MAS Coaching Classes
ii) pre-nursery school activities
Now total gross receipts from both activities during F.Y.2018-19 comes Rs 17,75,000/- & Rs.9,90,000/- respectively.This means total receipts comes to Rs.27,65,000/-
Now query is whether he is covered under GST or not as the second activities i.e. school is exempted service hence not considered for GST purposes so far registration is concerned under law.
please clarify.

26 September 2019 Yes , He need to registered under GST as aggregate turnover includes exempted supplies also .


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