Educational Services Not an Employer-Employee Relationship; Subject to GST as per Sections 7, 9, and 15 of CGST Act.

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....Levy of GST - providing educational related services - on gone through the section 13 of the agreement, we find that there is no establishment of term 'employment'. Hence, activity or transaction between service provider i.e. applicant and service receiver does not constitute employee-employer relation - thus the activity or transaction is not covered under entry no. 1 of the Schedule III of the act and resulted in a 'supply of service' as per Section 7 of the CGST Act, 2017 and tax will be leviable under section 9 of the CGST Act, 2017 and valuation thereof will be done as per section 15 of the CGST Act, 2017. - AAR....