Direct Tax
Consulting
ESG Advisory
Indirect Tax
Growth Advisory
Internal Audit
BFSI Audit
Industry Audit
Valuation
RBI Services
SEBI Services
IRDA Registration
AML Advisory
IBC Services
NBFC Compliance
IRDA Compliance
Finance & Accounts
HR Outsourcing
LPO
Fractional CFO
General Legal
Corporate Law
Debt Recovery
Select Your Location
Basic educational services have always been a part of exemption category since it forms the basis of knowledge, training and growth of any individual. Whether it was service tax or its GST now, government has been kind enough to identify the essence of educational services and have kept basic educational services under exempt category which means GST on Educational Institutions will not be charged. What comprises of such basic educational institutions services is discussed below along with comprehensive details of all the relevant provisions applicable on educational services in India. This article describes Depth Analysis of GST on Educational Institutions.
Coverage under this topic:
Table of Contents
“Educational Institution” means an institution providing service by way of –
Following are the situations of Institutions not covered by above definition of Vocational Educational Course:
Provided that nothing contained in point (1),(2) and (3) above 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 .
Provided further that nothing contained in point (5) above shall apply to an institution providing services by way of –
Pre- school education and education up to higher secondary school and equivalent or
Education as a part of an approved vocational education course.
Exemption to Charitable trust a school, college or education institution for abandoned , orphans, homeless children, physically or mentally abused persons, prisoners or persons over the age of 65 years or above residing in rural area, run by a charitable trust is exempt from GST.
Government or municipals schools run by government, or local authority or governmental authority are kept outside the scope of supply hence exempt from GST on Educational Institutions.
Also Read:
Read our article:GST on Education Services -A Complete Analysis
Any services provided by
Also Read: Impact of GST on Sales Promotion Schemes in India
Gujarat (GIFT City) is a central business district that is under construction and located in th...
The Reserve Bank of India defines a bank as a legal entity that acts as a financial institution...
NBFC has been imposed by RBI with the mandatory filing of returns in XBRL mode from financial 2...
Accounts payable management is a difficult and time-consuming activity that necessitates consid...
What is a Stock Audit? The inventory is being physically checked. But occasionally, depending o...
Are you human?: 1 + 3 =
Easy Payment Options Available No Spam. No Sharing. 100% Confidentiality
In this article, we are talking about GST registration for Ecommerce collecting TCS. This means that the tax collec...
22 Jan, 2021
GST registration in Gujarat is mandatory for all the businesses that supply goods & services across the states...
05 May, 2021
Chat on Whatsapp
Hey I'm Suman. Let's Talk!