Heading 9993
Services – Exemption from GST
GST
Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 81[or 12AB] of the Income-tax Act, 1961 (43 of 1961).
\nDefinition
\n(y) “educational institution” means an institution providing services by way of,-
\n (i) pre-school education and education up to higher secondary school or equivalent;
\n (ii) education a<\/p>\n
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