GST on GYM services provided by trust, Goods and Services Tax - GST

[Mratunjaya Vajramatti]

A trust registered u/s 12AB for educational purpose providing GYM facilities to its students.

Is GST applicable on GYM services provided by trust to its students??

Posts / Replies

[Shilpi Jain]

To me it seems that the trust is not an educational institution. If so then there is no exemption, GST has to be paid @ 18%

[Shilpi Jain]

Though you could provide further clarity on what the trust does and what are the students relating to, in order to check if any exemption is applicable.

[Mratunjaya Vajramatti]

Trust is running 75 educational institutions and provides GYM services to its one of the degree college students.

[Shilpi Jain]

Is the trust running schools and colleges which will lead to degree recognised under any law?

If that is the case then any service provided to students would be exempt as per the exemption entry.

Services provided - (a) by an educational institution to its students, faculty and staff

“educational institution” means an institution providing services by way of,-

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

(iii) education as a part of an approved vocational education course;