Chartered Accountant
1147 Points
Posted on 20 May 2019
Services by education institution to its students is exempted under GST - entry no. 66 of 12/2017-CGST (R)
Education institution is defined as follows:
(y) “educational institution” means an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
I think it can fit in sl. no. ii of the definition..
May require detailed examination..