Bahrain has released Guidelines for VAT on Education Services.
Broadly, the guidelines covers the following points:
1. VAT treatment of goods and services related to educational services
2. VAT treatment of educational services
3. VAT recovery on costs incurred by the educational institutions
4. Goods and services not considered as related to educational services
5. VAT treatment of grants and sponsorships received
6. School donations and fundraising activities for charitable purposes
7. Third party considerations
8. School transportation Services
9. Online Education Courses
Read guideline here: VAT Education Services Guidelines