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GST IMPACT ON EDUCATION SECTOR

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 27-10-2016 - Present Taxation of Education Education in India is presently covered as one of the priorities of the Government and as such is allowed tax relief both in direct and indirect taxes. So far as indirect taxes are concerned, education is considered as a service and as such it is subject to levy of service tax. No other indirect tax is levied. For the purpose of service tax, education has been distinguished from coaching .....

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ng is also out of tax net. However, training or coaching imparted by coaching institutes would, however, not be covered in this exclusion as such training does not lead to grant of a recognized qualification. Such services are liable to service tax but subject to exemption under Notification No. 25/2012-ST dated 20.06.2012 vide Entry No. 9 and 9A in relation to following services: 9. Services provided,- (a) by an educational institution to its students, faculty and staff; (b) to an educational i .....

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al Skill Development Corporation; (iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (iv) a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to - (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any othe .....

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8-20%. In the proposed GST regime, GST shall be payable by taxable persons on the supply of goods and services. Taxable person is defined in Section 9 of Model GST law which stipulates that the Central Government , a State Government or any local authority shall be regarded as a taxable person in respect of activities or transactions in which they are engaged as public authorities other than the activities or transactions as specified in Schdeule IV to the Act. Clause 3 of Schedule IV specifical .....

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ocational education course. Hence, the exemption may be restricted to activities or transactions done by Central Government, State Government or any Local Authority. It, therefore, appears that education services provided by Government will not be taxable. There is no specific provisions for inclusions or exclusions of coaching and training services or any other activity related to education elsewhere in the proposed law. Likely Impact in GST Regime Based on the provisions of Model Law, it can b .....

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