Gst applicability and registration

Hello Sir’s Please clarify my doubt. 1. In GST act there is exemption gvento educationalsevice provided by Educational Institution. However the term Educational Institution is not defined in this Act.Can we say educational service say computer education by private company is also exempted from GST ?please clarify with specifying the sections or notifications if any. 2. In earlier service tax regime there was exemption given to franchisees who were running under common barnd name of franchisor from separate registration. Now as per definition in GST ,registration is PAN based. and all franchisees have different PAN. Some franchisees have Turnover below the 20 lakh limit and some have more than the limit. So please clarify the registration requirement for these franchaisee in GST.please clarify with specifying the sections or notifications if any.
Replies (1)

Pl refer brochure on registration:

https://www.cbec.gov.in/resources//htdocs-cbec/gst/regn-GST-onlineversion-07june2017.pdf

 

For exemption you may refer this notification:

https://www.cbec.gov.in/htdocs-cbec/gst/Notification12-CGST.pdf

 

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