06 December 2017
Entry number 66 of notification no. 12/2017 CGST Rate provides for exemption w.r.t supply by and TO educational institutions and only the following services received by eligible educational institution are exempt: (1) Transportation of students, faculty and staff of the eligible educational institution. (2) Catering service including any mid-day meals scheme sponsored by the Government. (3) Security or cleaning or house-keeping services in such educational institution. (4) Services relating to admission to such institution or conduct of examination.
06 December 2017
Educational Institution means an institution providing services by way of: (i) Pre-school education and education up to higher secondar school or equivalent; (ii) Education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) Education as a part of an approved vocational education course.
So Consider "ii" For your reference and accordingly you can decide your taxability.
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