Held - Since the recipient of service is an institution providing education up to higher secondary school, it is covered under the definition of "educational institution" for the purposes of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.

Since the Applicant is providing ready to eat food by way of catering to a Pre University College, the services provided by the applicant under question before us is also covered under en.....

Held - Since, Nashik Cambridge Pre-School can be considered as an "Educational Institution", services provided by them to its students, faculty and staff attracts NIL rate of GST in view of Sr. No. 66 mentioned above. We therefore hold that, the services provided by "Nashik Cambridge Pre-School" to its students, faculty and staff attracts is covered under Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017.

Furthermore, "Nas.....

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

(i) Girls Literacy Residential School, Karchond, Dharampur, Valsad:

We hold that services performed by the peon and sweeper are covered under housekeeping and cleaning services respectively.

(ii) Government Secondary Schools of Chhotaudepur district:

We hold that services performed by the peon and sweeper are covered under house.....

Held - The term ‘catering’ has not been defined under the GST Act. In the present case, the applicant provides catering services to an educational institution which provides education services up to secondary school.

para 2 of the Circular No. 85/04/2019-GST dated 01.01.2019 issued by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India, where it has been clarified that “A supply whic.....

Held - The “education” imparted by the Appellate would not lead to the obtaining a qualification recognised by the ICAI/ICWAI. Needless to say that the Appellant is not an affiliate of the said Institutes and hence would only be referred to as a coaching institute and not an educational institution.

The Appellant cannot claim the benefit of exemption as an Educational Institution providing Education as a part of a curriculum for obta.....

Held - The agreements for the supply of services are entered between the Heads of the Residential Schools and the applicant and the recipient of service is hence, the Residential Schools.

It is seen that the students to whom the service is provided are from the Primary School category. Hence the service is a catering service provided to an educational institution which is a primary school and hence is covered under the Entry No.66 of Not.....