Pre Primary Education

[Ravikumar Doddi]

Dear sir,

Applicant is a proprietor running a Pre primary educational institution ( Kinder garden school) neither it is a trust or society is liable for GST or exempted, HSN Code, rate of tax, if any exemption Notification Number and date, please clarify

AI Summary

Pre-primary educational services run individually are fully exempt from GST under HSN 999210, per Board's Flyer No. 40. An individual running a pre-primary educational institution, not as a trust or society, inquired about the applicability of GST, HSN Code, tax rate, and exemption notifications. Two replies confirmed that such educational services are fully exempt from GST under HSN 999210, as per the Board's Flyer No. 40 dated January 1, 2018, which addresses GST on education services.