Page 99 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : MASTER MINDS 313
(9) Services provided, -
(a) by an educational institution to its students, faculty and staff;
(b) to an education institution, by way of -
(i) transportation of students, faculty and staff;
(ii) catering, including and mid-day meals schemes spon-
sored 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 examina-
tion by, such institutions;
4.5 The said Notification No. 25/2012-S.T. defined an ‘educational in-
stitution’ as follows :
Till March 2016 :
(oa) “educational institution’ means an institution providing ser-
vices specified in clause (l) of section 66D of the Finance Act, 1994’
From March 2016 :
“2.(oa) : Educational institution means an institution providing ser-
vice by way of :
(i) Pre-school education and education up to higher secondary
school or equivalent.
(ii) Education as a part of curriculum for obtaining qualification
of any law for the time being in force.
(iii) Education as a part of an approved occasional educational
course.”
4.6 Similar exemption granted under negative tax regime of service tax
is extended to the educational services in GST regime also. Entry No. 66 of Noti-
fication No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notifica-
tion 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 spon-
sored by the Central Government, State Government or
Union territory;
(iii) Security or cleaning or house-keeping services per-
formed in such educational institution;
(iv) Services relating to admission to, or conduct of examina-
tion 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 secondary school or equivalent.”
4.7 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  99