This Article details the conditions for applying a zero rate of Value Added Tax (VAT) to educational services. To qualify, the service must be provided by a recognised educational institution with a curriculum approved by the relevant government authority. For higher education institutions, they must be government-owned or receive over 50% of their annual funding from the government. The text clarifies that directly related goods, such as curriculum materials, are also zero-rated. However, it explicitly excludes certain supplies from this treatment, including uniforms, electronic devices, food and beverages, most field trips, and extracurricular activities.