Exemption till 31.03.2017
Sl no. 9(b) of the mega exemption notification 25/2012 – ST dated 20.06.2012 comprises of services provided 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 Government;
(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;
Exemption w.e.f. 01.04.2017
Sl no. 9(b) of the mega exemption notification 25/2012 – ST dated 20.06.2012 comprises of services provided 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 Government;
(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;
Provided that nothing contained in clause (b) of this entry 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;”
[The above proviso is inserted vide notification no. 10/2017- ST dated 08.03.2017 w.e.f 01.04.2017.]
Analysis:
The above mentioned services provided to any educational institution are exempted till 31.03.2017. By virtue of notification no. 10/2017 – ST dated 08.03.2017, the said services if provided to an educational institution other than educational institutions providing services by way of pre-school education and education up to higher secondary school or equivalent, the exemption stands withdrawn w.e.f 01.04.2017. Therefore, if the said services are provided to an educational institution which provides services by way of –
• education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
• education as a part of an approved vocational education course; shall be taxable w.e.f. 01.04.2017.
