GST on Higher Education, Goods and Services Tax - GST

[Biswajit Ghosh]

1) we are conducting 2 years Post Graduate Diploma Management Course under different specialisation like Marketing, HR, Finance, etc. This is under affiliation with All India Council of Technical Education.

2) Unit of TRUST. The Trust is exempted under Income Tax Act.

3) We are providing facilities to the student like Accommodation and Library Usages. Accommodation Fees is ₹ 60000/- per annum and Library Usages fees ₹ 25000/- p.a.

Accommodation Fees is below ₹ 1000/- per day which is exempted under GST Act.

As Library usages is a facility provided to student we feel the same also is exempted.

4) Beside the above 2 we are collecting Admission Fees and Tuition Fees. Also we are selling prospectus and Admission Forms (one time for both) ₹ 1500/-.

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

What is your query?

[Yash Jain]

Sir,

As the trust is involved in commercial activity of providing education, it is subject to gst. Accommodation charges are also subject to same.

Regards

[DR.MARIAPPAN GOVINDARAJAN]

The latest Advance rulings also confirms the levy of tax on commercial activities of the trust