Heading 9993 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 81 [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961). Definition (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; ************* Notes: As Amended vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). Definition (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; ************* Notes: As Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019