<h1>GST exemption for educational services covers instruction and certain services to institutions, with limits by education level and course type.</h1> Exemption from GST covers services by educational institutions to students, faculty and staff and specified services to such institutions, including transportation, catering, security/cleaning, admission and examination services; conduct of entrance examinations and supply of online educational journals are included subject to provisos. The exemption is limited by institution type and educational level: certain exempt services apply only to institutions providing pre school through higher secondary education or equivalent, and online journals are excluded for pre school/higher secondary institutions and institutions providing only approved vocational education. Definitions and clarifications specify covered courses and treat examination boards and designated government bodies as institutions for examination services.