As per Notification 12/2017 CT (R) , Under Entry No. 66 : . Services provided -
(a) by an educational institution to its
students, faculty and staff;
(b) to an educational institution, by way
of,-
(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day
meals scheme sponsored by the Central
Government, State Government or
Union territory;
(iii) security or cleaning or housekeeping services performed in such
educational institution;
(iv) services relating to admission to,
or conduct of examination by, such
institution; upto higher secondary:
Note : Substituted, Inserted, deleted by Notification , 50, 2, /2018 of CT (r)
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