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GST on Education Services

Goods and Services Tax - GST - By: - CA.VINOD CHAURASIA - Dated:- 6-11-2017 Last Replied Date:- 6-11-2017 - Introduction: This article discusses in details GST taxability on education sector. Education is the process of training and developing knowledge, skill and character of students by normal schooling. The GST Act tries to maintain a fine balance whereby core educational services provided and received by educational institutions are exempt and other services are sought to be taxed at the sta .....

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tivities are exempted from GST. Education Services are covered under forward charge. Therefore, GST shall be paid by the supplier of services. Educational Institution means an institution providing services by way of: Pre-school education and education up to higher secondary school or equivalent; Education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; Education as a part of an approved vocational education course Educational institutio .....

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or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or A Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. So in view of the above, Conduct of degree courses by colleges, universities or institutions which lead grant of qualifications recognized by law wou .....

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heading 9992 and are further sub-divided into six groups comprising of Pre-primary education services Primary education services Secondary Education Services Higher education services Specialised education services Other education & training services and educational support services Rates of GST in education sector GST Rates for education sector are mentioned in: Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 Chap .....

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ning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or Equivalent NIL as per serial no 66 of notification no. 12 CTR dated 28th June 2017 9992 Services provided .....

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n Management. NIL as per serial no 67 of notification no. 12 CTR dated 28th June 2017 90 or any Chapter Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blindBraille instruments, paper etc. 5% as per serial No. 257 of Schedule I of the Notification No. 1 CTR dated 28th June, 2017 9023 Instruments .....

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equivalent or education leading to a qualification recognised by law, are fully exempt from GST. Annual subscription/fees charged as lodging/ boarding charges by such educational institutions from its students for hostel accommodation shall therefore, not attract GST. Input services like canteen, repairs and maintenance etc. provided by private players to educational institutions are subject to GST. As output services are exempted, the Educational institutions may not be able to avail credit of .....

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ng candidates through campus interviews in relation to campus recruitments. Such services shall also be liable to GST. Place of Supply in education sector where BOTH the location of supplier of services and the location of the recipient of services is in India As per section 12(6) of the IGST Act, 2017, the place of supply of services provided by way of admission to an educational or any other place and services ancillary thereto, shall be the place where the event is actually held or such other .....

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be the location of such person; To a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient. Place of supply of Educational Services where the location of the supplier of services or the location of the recipient of services is outside India The place of supply will be the place where the event is actually held. Composite and Mixed Supply in Education sector If .....

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