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
GST exemption for pre-primary education confirmed; proprietor-run kindergarten services classified under HSN 999210 and fully exempt. Proprietor run pre primary (kindergarten) educational services are classified under HSN 999210 and described in Board Flyer No. 40 (1 1 2018) as fully exempt from GST; advisory responses to an industry query confirm that such proprietor operated kindergarten services attract the stated exemption. (AI Summary)