https://www.taxtmi.com/article/detailed?id=10575 GST distinguishes exempt core educational services from taxable ancillary or third party services by defining an educational institution to include pre school through higher secondary education, curriculum leading to law recognized qualifications, and approved vocational courses; private coaching and unrecognized institutes are excluded. Charitable non profit institutions and those educating specified disadvantaged groups may obtain full exemption. Exemptions cover services provided by institutions to their students, faculty and staff, while input services supplied by third parties are generally taxable. Bundled supplies are exempt when education is the predominant element; artificial or extra billed activities are taxable as mixed supplies. en-us Thu, 04 Aug 2022 11:11:52 +0530 Thu, 04 Aug 2022 12:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10575 GST distinguishes exempt core educational services from taxable ancillary or third party services by defining an educational institution to include pre school through higher secondary education, curriculum leading to law recognized qualifications, and approved vocational courses; private coaching and unrecognized institutes are excluded. Charitable non profit institutions and those educating specified disadvantaged groups may obtain full exemption. Exemptions cover services provided by institutions to their students, faculty and staff, while input services supplied by third parties are generally taxable. Bundled supplies are exempt when education is the predominant element; artificial or extra billed activities are taxable as mixed supplies. Articles Other Topics Thu, 04 Aug 2022 11:11:52 +0530 https://www.taxtmi.com/article/detailed?id=10575