Educational institution definition under GST focuses on curriculum-linked, law-recognised qualifications, not public or private status.
The document argues that the statutory definition of educational institution under GST comprises four elements-education as a service, delivered as part of a curriculum, aimed at obtaining a qualification, and that the qualification be recognised by law-and that this definition excludes informal coaching but includes bodies conferring law-recognised qualifications; it further contends the statute does not distinguish between public and private providers for GST treatment. (AI Summary)