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    <description>Exemption covers services to or by educational institutions in respect of exempt education, including defined auxiliary education services (skills imparting, course content, knowledge enhancement, admissions, examinations, government mid day catering, student/staff transportation) and renting of immovable property, but only where the underlying education falls within the negative list protection such as curriculum based education leading to qualifications recognized by law and approved vocational courses; composite supplies and dual qualifications are assessed by dominance and separate assessment principles.</description>
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      <description>Exemption covers services to or by educational institutions in respect of exempt education, including defined auxiliary education services (skills imparting, course content, knowledge enhancement, admissions, examinations, government mid day catering, student/staff transportation) and renting of immovable property, but only where the underlying education falls within the negative list protection such as curriculum based education leading to qualifications recognized by law and approved vocational courses; composite supplies and dual qualifications are assessed by dominance and separate assessment principles.</description>
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