A. The Supply of Educational Services and related Goods and Services by kindergartens, pre-primary, primary, secondary and higher education institutions shall be subject to the zero rate.
B. The Supply of Educational Services and related Goods and Services shall be zero rated only if the Supplies are made by a school or educational institution licensed by a competent authority in the Kingdom and provided to a student who is enrolled in that school or institution.
C. Educational Services shall not include the following:
1. Professional education
2. Vocational training, unless such vocational training is provided by a polytechnic educational institution which is licensed by a competent authority in the Kingdom.
D. Goods and Services related to Educational Services shall include Goods and Services directly related to the provision of the Educational Service which are mandatory, including the following:
1. Subscription fees, application fees or any form of administration fee,
2. Printed and digital books and reading material which is educational in nature and are directly related to the curriculum,
3. Student accommodation supplied by the educational institution to students enrolled with the educational institution, provided that such accommodation has been constructed or adapted specifically for use by students,
4. Activities and trips organised by the educational institution for its students if these directly relate to a specific educational curriculum.
E. The following Supplies shall not be regarded as related to educational Services:
1. School uniforms,
2. Food and beverages supplied at the educational institution,
3. Stationery,
4. Activities and trips organised by the educational institution for recreational purposes.
5. Electronic devices supplied by the educational institution.
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