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Amount received for university annual function, Goods and Services Tax - GST

Issue Id: - 114104
Dated: 1-9-2018
By:- ROHIT GOEL

Amount received for university annual function


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One of our client having educational instituition registered u/s 12AA has received charges as participation fees in university annual cultural programme from students of other colleges and other members who are neither student nor faculty/staff. Educational institution has presented such amount in income and expenditure account separately on income side.

Whether GST is leviable on such amount or not as Sr. No. 66 of Notification No. 12/2017 (CGST (Rates)) says that services provided by an educational institution to its students, faculty or staff is exempt from GST.

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 1-9-2018
By:- ANITA BHADRA

You are right . GST is leviable as Sr No. 66 0f Notification clearly mention type of services exempted from GST and services to others by educational institutions are not subject to exemptions.


2 Dated: 3-9-2018
By:- DR.MARIAPPAN GOVINDARAJAN

In my view GST is leviable in respect of services provided to the students of other colleges and other members who are neither student nor faculty/Staff.


Page: 1

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