GST exemption for educational services covers instruction and certain services to institutions, with limits by education level and course type. 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.