AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Exemption in education sector [ Entry No. 66 ]
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....ng services performed in such educational institution; * Exception Above mention first three exemption is apply to only on pre-school education (includes aganwadi) and education up to higher secondary school or equivalent.. * by way of services relating to admission to, or conduct of examination by, such institution. * supply of online educational journals or periodicals: * Exception:- Above mention services does not apply on, if provided by an * (i) pre-school education (includes aganwadi) and education up to higher secondary school or equivalent; or * (ii) education as a part of an approved vocational education course. (c) Programmes offered by Indian Institutes of Management (IIM) Sl. No. Periods Programmes offered by In....
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....nd education upto higher secondary school or equivalent. As per para 2(y) "educational institution" means an institution providing services by way of,- * pre-school education and education up to higher secondary school or equivalent; * education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (not by any foreign law) * education as a part of an approved vocational education course; * As per para 2(h) "approved vocational education Course" means * a course run by an industrial training institute (ITI) or an industrial training centre (ITC) affiliated to the National Council for Vocational Training (NCVT) or State Council for Vocational Training (SCVT) offering c....
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....ional institution to its students, faculty and staff; [(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;]..." * It is clarified that * the amount or fee charged from prospective students for entrance or admission, or for issuance of eligibility certificate to them in the process of their entrance/admission as well as the fee charged for issuance of migration certificates by educational institutions to the leaving or ex-students is covered by exemption Thus exempt. 3. Applicability of GST on supply of food in Anganwadis and Schools [Circular No. 149/05/2021-GST ] Issues Held that whether serving of food in schools & aganwadi under Mid-Day Meals Scheme....
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.... (iii) five years integrated programme in Management. * Therefore, for the period from 1st July, 2017 to 30th January, 2018, GST exemption would be available only to three long duration programs specified above. * Clarified that * with effect from 31st January, 2018, all IIMs have become eligible for exemption benefit under Sl. No. 66 of notification No. 12/ 2017- CT(Rate) dated 28.06.2017. * As such, specific exemption granted to IIMs vide Sl. No. 67 has become redundant. The same has been deleted vide notification No. 28/2018- CT(Rate) dated, 31.12.2018 w.e.f. 1st January 2019. Exemption Entry 67 (Now Omitted from w.e.f. 1st January 2019) * Services provided by the Indian Institutes of Management, to their students, by way of t....
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....relating to admission to or conduct of examination. * It is clarified that * In case of designated trades, services provided by a private ITI by way of conduct of entrance examination against consideration in the form of entrance fee will also be exempt from GST * In respect of such designated trades, services provided to an educational institution, by way of, services relating to admission to or conduct of examination by a private ITI will also be exempt * In case of other than designated trades in private ITIs, * GST shall be payable on the Accreditation of educational institutions or professional so as to authorise them to provide their respective service is taxable. (c) services provided by a Government ITI to individual tr....