Page 112 - GSTL_20th August 2020_Vol 39_Part 3

326 GST LAW TIMES [ Vol. 39
(ii) catering, including any mid-day meals schemes
sponsored by the Government;
(iii) security or clearing or house-keeping services
performed in such educational institution;
(iv) services relating to admission to, or conduct of
examination by, such institutions;
(III) The said Notification No. 25/2012-S.T. defined an ‘educational insti-
tution’ as follows :
Till March 2016 :
(oa) “educational institution’ means an institution providing
services specified in clause (l) of section 66D of the Finance Act,
1994’
From March 2016 :
“2(oa) : Educational institution means an institution providing
service by way of :
(i) Pre-school education and education up to higher second-
ary school or equivalent.
(ii) Education as a part of curriculum for obtaining qualifica-
tion of any law for the time being in force.
(iii) Education as a part of an approved occasional educa-
tional course.”
(IV) Similar exemption granted under negative tax regime of service tax
is extended to the educational services in GST regime also. Entry
No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-
2017 as amended by Notification No. 2/2018-Central Tax (Rate),
dated 25-1-2018, extracted below specifies the following education
services as exempted from GST.
“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; up to 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 sec-
ondary school or equivalent.”
(V) The term ‘educational institution’ is also defined under the GST Act
in Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as
follows :
“educational institution” means an institution providing services by
way of -
GST LAW TIMES  20th August 2020  112