Supply of pre-school education service is exempt from GST: AAR
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- Last Updated on 2 August, 2022
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Case Details: Authority for Advance Rulings, Maharashtra Rahul Ramchandran (Inspire Academy), In re - [2022] 140 taxmann.com 551 (AAR-MAHARASHTRA)
Judiciary and Counsel Details
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- Rajiv Magoo & T.R. Ramnani, Member
Facts of the Case
The applicant was planning to start a new business of providing pre-School education to its students against fee. It filed an application for advance ruling to determine whether supply of services of pre-school education and supply of books stationery, etc. to pre-school students without any consideration would be exempt under GST.
AAR Held
The Authority for Advance Ruling observed that pre-school shall be considered as an “Educational Institution”. As per Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017, supply of pre-school education service to its students against fee would be exempt under GST. Moreover, supply of books without any consideration would be in nature of composite supply where principal supply shall be pre-school education service. Therefore, supply of books without consideration would also be exempt from payment of GST.
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