Supply of pre-school education service is exempt from GST: AAR

  • News|Blog|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 2 August, 2022

GST Exempt Services

Case Details: Authority for Advance Rulings, Maharashtra Rahul Ramchandran (Inspire Academy), In re - [2022] 140 551 (AAR-MAHARASHTRA)

Judiciary and Counsel Details

    • Rajiv Magoo & T.R. Ramnani, Member

Facts of the Case

The applicant was planning to start a new business of providing pre-School education to its students against fee. It filed an application for advance ruling to determine whether supply of services of pre-school education and supply of books stationery, etc. to pre-school students without any consideration would be exempt under GST.

AAR Held

The Authority for Advance Ruling observed that pre-school shall be considered as an “Educational Institution”. As per Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017, supply of pre-school education service to its students against fee would be exempt under GST. Moreover, supply of books without any consideration would be in nature of composite supply where principal supply shall be pre-school education service. Therefore, supply of books without consideration would also be exempt from payment of GST.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied