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    <title>GST on Education Services</title>
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    <description>GST distinguishes exempt core education (curriculum leading to recognised qualifications, pre school through higher secondary, and approved vocational courses) from taxable ancillary or commercial services. Exemptions cover services by educational institutions to students, faculty and staff and hostel lodging/boarding where statutory definitions are met. Non recognised training, commercial supplies, auxiliary services to degree/higher education institutions, placement and campus recruitment services are taxable; supplier pays under forward charge and input tax credit depends on whether outputs are taxable.</description>
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