Heading 9992 or Heading 9963

Goods and Services Tax – Services provided – (a) by an educational institution to its students, faculty and staff; 19[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (b) 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 Central Government, State Government or Union territory; (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; 23[***]: 19[(v) supply of online educational journals or periodicals;] Provided that nothing con

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. ************* Notes: Chapter, Section, Heading, Group or Service Code (Tariff) as Amended vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as, "Heading 9992" Explanation (iv) as Inserted by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018 ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme

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