smart classes for schools

if society/trust running schools, colleges or any other educational institutions
or performing activities related to advancement of educational
programmes specifically for abandoned, orphans, homeless
children, physically or mentally abused persons, prisoners or
persons over age of 65 years residing in a rural area, activities
will be considered as charitable and income from such services
will be wholly exempt from GST in terms of Notification No.
12/2017 - Central Tax (Rate) dated 28th June, 2017.

Hence if your activities fall on above para its exempted else taxable