I want to know whether GST is applicable on a private pre-school services and a day care facility, van facility?
what does Pre-school involves in definition of GST?
Pre primary education is covered under SAC 999210. seriel No 66 of Notification 12/2017 central tax (rate) provides exemption to pre-school education by way of transportation, catering, housekeeping, security etc and services provided by pre-school to students and teachers are also exempt.
Child day care is covered under SAC 999351 and taxable at 18%. the above exemption is not available as it is not covered under pre-priliminary education
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