Service provided to educational institutes whether taxable

[Pankaj Agarwal]

My client is a works contractor, and providing construction service to an educational institute, can someone kindly say whether that service is taxable.

AI Summary

Construction Services for Non-Profit Educational Buildings Exempt from Tax Under Specific Circular A works contractor inquired whether construction services provided to an educational institute are taxable. The response clarified that construction services for buildings used solely for educational, religious, charitable, health, sanitation, or philanthropic purposes, and not for profit, are not taxable. This is because such activities are considered non-commercial. The reference was made to a specific circular, indicating these services fall outside the scope of Commercial or Industrial Construction Service.