Heading 9992 or Heading 9963 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided - (a) by an educational institution to its students, faculty and staff; 19 [(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; 23 [***]: 19 [(v) supply of online educational journals or periodicals;] Provided that nothing contained in 24 [sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. 19 [ Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course.] Definitions (h) approved vocational education course means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the 134 [ National Council for Vocational Education and Training ] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the 135 [ National Council for Vocational Education and Training ] , run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; Explanation (Para 4 below the table) 42 [ (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. ] 115 [ (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. ] ************* Notes: As amended vide NOTIFICATION No. 01/2023- Integrated Tax (Rate) dated 28-2-2023 w.e.f. 1-3-2023, before it was read as, Services provided - (a) by an educational institution to its students, faculty and staff; 19 [(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; 23 [***]: 19 [(v) supply of online educational journals or periodicals;] Provided that nothing contained in 24 [sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. 19 [ Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course.] Definitions (h) approved vocational education course means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the 134 [ National Council for Vocational Education and Training ] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the 135 [ National Council for Vocational Education and Training ] , run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; Explanation (Para 4 below the table) (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. ************* Notes: Chapter, Section, Heading, Group or Service Code (Tariff) as Amended vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, Heading 9992 Explanation (iv) as Inserted by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018 ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 , before it was read as, Services provided (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Definitions (h) approved vocational education course means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the 134 [ National Council for Vocational Education and Training ] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the 135 [ National Council for Vocational Education and Training ] , run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course;