SEO Sai Gr. Hosp.
208247 Points
Joined July 2016
The following services relating to education are specified in the negative list [Clause (l) of section 66(D)] -
- pre-school education and education up to higher secondary school or equivalent
- education as a part of a prescribed curriculum for obtaining a qualification recognized by lay for the time being in force;
- education as a part of an approved vocational education course
Thus, service given by nursery to kids is taxfree; but it will be taxable to school due to service provided by the franchise service provider.