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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Exemption in education sector protects institutional services to students and staff from GST, subject to specified exceptions.</h1> Entry No. 66 exempts services by an educational institution to its students, faculty and staff - including conduct of entrance examinations and admission/migration-related fees. Services to educational institutions such as student/faculty transport, catering (including mid day meals), security, cleaning, housekeeping, admission/examination services and online educational journals are exempt subject to exceptions for pre school/up to higher secondary and approved vocational courses; anganwadis are included and ITI vocational training in designated trades is exempt.

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