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TMI BlogExemption in education sector [ Entry No. 66 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... formed 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 Indian Institutes of Management Whether exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution 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 courses in designated trades notified under the Apprentices Act, 1961; or a Modular Employable Skill Course, run by a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 would be exempt if such supplies are funded by government grants and/or corporate donations. it is clarified An Anganwadi interalia provides pre-school non-formal education. Hence, aganw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the following educational programmes, except Executive Development Programme two year full time residential Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 trainees/students. It is clarified that It is exempt under Sl. No. 6 of 12/2017-CT(R) dated 28.06.2017 as these are in the nature of services provided by the Central or State Government to individuals. Such exemption in relation to services provided by Government ITI would cover both - vocational train ..... X X X X Extracts X X X X X X X X Extracts X X X X
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