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about exemption

ajay pilare (student) (67 Points)

29 April 2019

sir I want to know about exemption of services in education sector.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 29 April 2019

As per Notification 12/2017 CT (R) , Under Entry No. 66 : .
Services provided -
(a) by an educational institution to its
students, faculty and staff;
(b) to an educational institution, by way
of,-
(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day
meals scheme sponsored by the Central
Government, State Government or
Union territory;
(iii) security or cleaning or housekeeping services performed in such
educational institution;
(iv) services relating to admission to,
or conduct of examination by, such
institution; upto higher secondary:

Note : Substituted, Inserted, deleted by Notification , 50, 2, /2018 of CT (r)