https://www.taxtmi.com/caselaws?id=423032 AAR Maharashtra ruled that a pre-school qualified as an educational institution under GST exemption notification. The pre-school received nil GST rate on education services, transportation services to students/staff, and canteen services under Serial No. 66 of Notification 12/2017-CT. Goods supplied without consideration as part of composite educational supply also attracted nil rate. However, standalone supply of goods for consideration to students did not qualify for exemption as it constituted separate supply of goods, not services covered under the notification. en-us Mon, 23 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423032 AAR Maharashtra ruled that a pre-school qualified as an educational institution under GST exemption notification. The pre-school received nil GST rate on education services, transportation services to students/staff, and canteen services under Serial No. 66 of Notification 12/2017-CT. Goods supplied without consideration as part of composite educational supply also attracted nil rate. However, standalone supply of goods for consideration to students did not qualify for exemption as it constituted separate supply of goods, not services covered under the notification. Case-Laws GST Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423032