Whether catering services, security services etc. provided to educational institution is exempt under GST ?
TRT-2025-856

Issue Favourable to Tax Payer ?:- yes

Held - Since the recipient of service is an institution providing education up to higher secondary school, it is covered under the definition of "e.....

TRT-2025-485

Issue Favourable to Tax Payer ?:- yes

Held - Since, Nashik Cambridge Pre-School can be considered as an "Educational Institution", services provided by them to its students, faculty and.....

TRT-2025-486

Issue Favourable to Tax Payer ?:- no

Held - We note that the following Service recipients are covered under the said entry 66(b):

(i) Girls Literacy Residential School, Karchond,.....

TRT-2025-481

Issue Favourable to Tax Payer ?:- yes

Held - The term ‘catering’ has not been defined under the GST Act. In the present case, the applicant provides catering services to an educatio.....

TRT-2025-480

Issue Favourable to Tax Payer ?:- no

Held - The “education” imparted by the Appellate would not lead to the obtaining a qualification recognised by the ICAI/ICWAI. Needless to say .....

TRT-2025-482

Issue Favourable to Tax Payer ?:- yes

Held - The agreements for the supply of services are entered between the Heads of the Residential Schools and the applicant and the recipient of se.....