Gst on educational institutions

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 September 2017 Sir,
Definition of educational institution as per GST notification is

"Educational institution will mean institutions providing services by way of:
Pre-school education and education up to higher secondary school or equivalent;
Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force;
Education as a part of an approved vocational education course;"

As the definition used the words and in between "Pre-school education and education up to higher secondary school or equivalent" whether it is applicable for the institutions providing pre school education only( without providing higher secondary)

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