Institutes of Language Management (ILMs) are engaged by various schools/institutions to develop knowledge and language skills of students.
They are not providing pre-school education or education up to higher secondary school (or equivalent) or education for obtaining a qualification recognized by law.
Hence these are not covered in either Negative List and Mega Exemption Notification and hence taxable.
[DOF No. 334/8/2016 TRU dated 29.02.2016]
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