“Education” is not defined in the CGST Act but as per Supreme Court’s decision in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234, education is the process of training and developing knowledge, skill and character of students by normal schooling. Education in its general sense is a form of learning in which knowledge, skills and habits of a group of people are transferred from one generation to the next through teaching, training or research.
Source: taxmann.com
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