Exemption in education sector protects institutional services to students and staff from GST, subject to specified exceptions. 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.