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Indirect Taxation
Do upskilling or Mentoring comes under educational service? If not, under what category it is.
Answers (1)
GST Act didnt define â??Educationâ??. But courts have defined â??Educationâ?? as a process of training and developing knowledge, skill and character of students by normal schooling. Under GST, core education services provided by educational institutions are exempted and other services are sought to be taxed under GST Acts. Notification No. 12/2017-CT(Rate), dated. 28th June, 2017 gives details of educational institutions, vocational educational course