Exemption for educational services specifies exempt inbound services and withdraws exemption for renting immovable property.

Exemption for educational services covers services provided by institutions to students, faculty and staff and, for services received, only specified categories: transportation of students, faculty and staff; catering including government mid-day meal schemes; security, cleaning or housekeeping services performed in the institution; and services relating to admission or conduct of examinations. The concept of "auxiliary educational services" is omitted, and the exemption for renting of immovable property to educational institutions is withdrawn. "Educational institution" is defined with reference to services specified in clause (1) of section 66D of the Finance Act, 1994.

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