Educational Kits to Government Schools Taxable Under GST but Exempt from Tax; Input Tax Credit Eligibility Discussed.

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....Supply or not - supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools - supply of Rain Coats, Ankle Boots and Socks to students without consideration to Government/Government Aided schools located in Hilly areas - eligibility to avail input tax credit - the supply of educational kit as above is a 'Supply' - The same is taxable but exempt - AAR....