Rainbow Services Limited, registered under GST, is engaged in providing various services to various educational institutions. The company provides…

S. No. Particulars Taxability (i) Transportation of students & staff of deemed university [Taxable since transportation services provided to an educational institution are exempt only if such institution provides pre-school education or education up to higher secondary school or equivalent.] Taxable (ii) Catering services provided to “Grade CBSE School" [Catering services provided to an educational institution providing pre-school education or education up to higher secondary school or equivalent are exempt.] Exempt (iii) Security services to “Ladder CBSE School” for its annual sports day held at Health Sports complex [Security services provided to an educational institution providing pre-school education or education up to higher secondary school are exempt provided such services are performed in the premises of such institution. However, in this case, security services are being provided outside the school campus, and hence the same are taxable.] Taxable (iv) Supply of online periodical science journal to school for its higher secondary students [Taxable since educational institutions providing service by way of pre-school education and education upto higher secondary school or equivalent are not eligible for exemption in respect of supply of online educational journals.] Taxable (v) Services in relation to placement of students, to Government recognized vocational training college [Taxable since only services related to admission and conducting exams are exempt for vocational educational institutions.] Taxable