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    <title>APPLICABILITY OF GST LAW ON EDUCATIONAL INSTITUTIONS</title>
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    <description>The proposed Model GST confines exemption to education supplied by statutory or substantially government owned bodies and to specified educational activities; consequently, private and charitable educational institutions currently exempt under service tax would become taxable and face increased costs and multi state registration and return filing obligations, while notification based exemptions would not remove the underlying GST compliance burden.</description>
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      <description>The proposed Model GST confines exemption to education supplied by statutory or substantially government owned bodies and to specified educational activities; consequently, private and charitable educational institutions currently exempt under service tax would become taxable and face increased costs and multi state registration and return filing obligations, while notification based exemptions would not remove the underlying GST compliance burden.</description>
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