GST on pre-school and Day care

Pre primary education is covered under SAC 999210. seriel No 66 of Notification 12/2017 central tax (rate) provides exemption to pre-school education by way of transportation, catering, housekeeping, security etc and services provided by pre-school to students and teachers are also exempt.

Child day care is covered under SAC 999351 and taxable at 18%. the above exemption is not available as it is not covered under pre-priliminary education