Chapter 9

Educational services


Effective date:

(1st July, 2012)

Scope of Exempt Service –

Services provided to or by an educational institution in respect of education exempted from service tax, by way of,-

(b)  auxiliary educational services; or

(c)  renting of immovable property;


(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)


Meanings and Definitions:

auxiliary educational services” means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge -enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any midday meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution”