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, "Nashik Cambridge Pre-school" is also entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee; on the supply of transportation service to its Pre-school students without any consideration; on the supply of transportation service to its Pre-school students for some consideration; on the supply of transportation service to its faculty and staff for some consideration and on the supply of canteen service to its faculty and staff for some consideration.