Gst on educational institutions
This query is : Resolved
Aswathy M S
(Querist)
23 September 2017
Definition of educational institution is
"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 word "and" is used in between "Pre-school education and education up to higher secondary school or equivalent" whether an institution providing only primary education (without higher secondary) is also covered under the definition.
"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 word "and" is used in between "Pre-school education and education up to higher secondary school or equivalent" whether an institution providing only primary education (without higher secondary) is also covered under the definition.
25 September 2017
Primary education is also considered as Educational institution if it is recognized
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