GST on educational services: exemption for qualifying institutions, with tax on non qualifying or ancillary services. Educational services supplied by an 'educational institution' to students, faculty and staff, and specified services supplied to such institutions, are exempt from GST where the institution provides pre-school up to higher secondary education, education as part of a curriculum leading to a qualification recognised by Indian law, or approved vocational courses; auxiliary services are exempt only for institutions up to higher secondary, and composite or mixed supply rules determine taxability where education is bundled with other services.