Gst on educational institutions

This query is : Resolved

Aswathy M S (Querist)
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23 September 2017 Definition of educational institution is

"institutions providing services by way of:
Pre-school education and education up to higher secondary school or equivalent;
Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force;
Education as a part of an approved vocational education course;"

As the word "and" is used in between "Pre-school education and education up to higher secondary school or equivalent" whether an institution providing only primary education (without higher secondary) is also covered under the definition.