23 September 2019
One of my client being proprietary concern is providing 2 services named as i) UC MAS Coaching Classes ii) pre-nursery school activities Now total gross receipts from both activities during F.Y.2018-19 comes Rs 17,75,000/- & Rs.9,90,000/- respectively.This means total receipts comes to Rs.27,65,000/- Now query is whether he is covered under GST or not as the second activities i.e. school is exempted service hence not considered for GST purposes so far registration is concerned under law. please clarify.