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    <title>Services Provided to Schools</title>
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    <description>Renting a building to a school is taxable after withdrawal of exemption by Notification 6/14 ST dated 11.7.14. Services consisting of external examinations, student assessment and feedback supplied to schools are also taxable. Where both services are supplied by one provider, their values are to be aggregated for the threshold exemption limit and, upon crossing the applicable threshold, the provider must apply for registration.</description>
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