Whether Counselling , remedial and testing(as shown from P & L A/c of the party)services provided by the service provider is exempt in any of the exemption available under GST Law. Partnership deed of the assessee dictates the nature of business as providing special education needs services, Psychological Diagnostic & Counselling Services, Training Programs, Psychoeducational Research & Development.
Earlier the party was exempted from service tax.
Please help me to sort out the exemption, if any, available to the party. If Yes, under which service Head and any subject matter for reference thereof.
CAclubindia
