Billing done to a corporate by an educational institution

Sandeep Koonaparaju (Partner) (39 Points)

22 May 2019  

Dear Experts,

A pre school is providing services to the kids of employees of a corporate entity. Fee for the same is collected by raising invoice against the corporate entity (this is a benefit the corporate entity is providing to its employees).  Should the pre school charge GST on the invoices raised against the corporate entity? Or will this be considered as exempt service as this is an educational institution?

Thanks

Sandeep