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    <title>CENTRAL SCHOOL EXEMPTION</title>
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    <description>When a chartered accountant firm supplies financial services to a Central school, the supplier must register under GST and collect tax because financial services to educational institutions are not covered by the notification exemption and are subject to forward charge; the school as recipient need not register solely on that account, though it must assess its own registration requirements.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=114537</link>
      <description>When a chartered accountant firm supplies financial services to a Central school, the supplier must register under GST and collect tax because financial services to educational institutions are not covered by the notification exemption and are subject to forward charge; the school as recipient need not register solely on that account, though it must assess its own registration requirements.</description>
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      <law>GST</law>
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