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Exemptions from gst

Indirect Taxation

If hostel ,canteen facilities provided by ITI to its students is exempt from gst?


Sri Yoga Vishwa. P

Sri Yoga Vishwa. P

CA Final

2K+

25-Sep-21 09:34

609

Answers (1)

Yes, since vocational institutions are covered under the definition of educational institutions. When those services are directly provided by ITI to its students or staff then those are exempted. If outsourced to a third party, and third party providing services to ITI will be liable to GST.


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