Exemption from GST — The Applicant is a registered Society for the promotion of education. It owns and runs the School, and not engaged in any other activity and does not derive any other income other than from the School. The Applicant sought advance Rulings on various questions in respect of its activities. The Authority Ruled out that the activity of holding educational conference cannot be treated as services provided by an educational institution to its students, faculty and staff. Various services provided for organizing conferences shall be liable to tax at the rate applicable to the respective services. — Emrald Heights International School, In Re… [2019] 15 TAXLOK.COM 097 (AAR-Madhya Pradesh)