GST on the space provided to run a Pre School

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Hi Everyone,

One clarification is GST to be charged on the space rented out to a pre-school?

Replies (5)
For residential place rent is exempt, however no exemption for a school.
Exemption u/s 11 exempts services provided to pre school therefore it's exempt no gst applies
Ms Roshni Serial No. 66 provides exemption for service of Transportation, catering, security, house-keeping.
not of renting a space.

any other serial no.? if I missed?

Input Services with  respect to Exempted Services are not all exempted (Entry No 66 in case of  Education Services Ntfn No 12/2017 and 09/2017).The Institution cannot avail ITC on such service ,but for the service provider it is not residential rent. It is commercial rent  and hence not exempted.

Section 11 is general section which gives power to exempt certain services or goods. But what type of goods or services are exempted  and relevant conditions must be reckoned from Notifications only.

 

Exactly agreed with M. Keerthi Chandra.

as I earlier mentioned space rented to a pre-school is not exempted. GST shall be levied.

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