“Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force.

This is a disputed One from both angle ie dept and public. My View and Opinion is different.

“Educational institution” means: institutions providing services by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force.

Here Educational Institution means

1. Provides Services by way of education

2. It should be as Part of a Curriculum

3. For Obtaining a Qualification

4. Qualification Recognized by any Law.

So every Institution is not providing a qualification recognized by law. If we take Institution like Entrance exam coaching , it doesn't have a curriculum and after that it doesn't obtain a qualification recognized by Law.  But in cases like Chartered Accountancy Courses , ICSI, ACCA which gives a Valid Qualification recognized by law. The law doesn't mention it should be from a recognized Institution or approved Institution.The Student who passed CA, ICSi,CMA,ACCA Qualification from the Recognized institute is same as that of Private Institute . He can sign or practice or go for job, nowhere it shows a difference. Then why Department has a view which is never tallied with the definition of the educational Institution.

Govt policy itself is education for all and Constitution provides equality and emphasis on education. GST Dept took a different view that education by a private or Govt is different but in Law no where it tells the difference.

In Hospital services also , GST Act gives exemption to Hospital Services but doesn't mention about the Private or Public then how the Dept has different view when the education given by Private and Public.