22 Mar GST Application to Educational and Allied Services
Exploring GST Implications on Educational Services
Are you operating a bus transport service catering to schools for student transportation? Wondering about GST applicability on such services? Let’s delve into the specifics of GST laws concerning educational services and allied sectors.
School Transport Services:
- According to GST law, specified in Notification 12/2017, no GST is applicable on transportation services provided by an educational institution or to an educational institution for the conveyance of its students, staff, and faculty members.
- This exemption encompasses all educational institutions offering services from preschool education up to higher secondary school or its equivalent.
- Hence, there's no requirement to levy GST on school bus services extended to transport students, staff, and faculty members.
Understanding GST on Miscellaneous Educational Services
Contemplating enrolling in a French language course at a foreign language school in India? Curious about the GST implications on course fees? Let’s clarify the scenario.
Foreign Language Course:
- While education services from preschool to higher secondary levels are exempt from GST, any other educational services attract an 18% GST rate.
- Consequently, your French language course at a foreign language school will be subject to 18% GST.
Deciphering GST on Specialized Coaching Services
Considering enrolling your child in cricket coaching at a private sports coaching center? Puzzled about the GST imposition on coaching fees? Let’s unravel the situation.
Sports Coaching Services:
- Services related to sports training or coaching are exempt from GST only if provided by a charitable entity registered under Section 12AA of the Income Tax Act.
- It's plausible that the private coaching center lacks registration as a charitable institution under Section 12AA, thereby making the fees subject to GST.
Analyzing GST on Private Tuition
Are you a student seeking private tuition for Mathematics and Science subjects? Unsure about the GST applicability on tuition fees? Let’s analyze the scenario.
Private Tuition Services:
- Education services provided by an educational institution to its students, from preschool to higher secondary levels, are GST exempt.
- However, tuition fees offered by private tutors or coaching centers are subject to 18% GST, provided the turnover exceeds the threshold limit for GST registration.
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Educational Service
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GST Applicability
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School Transport
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No GST
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Foreign Language
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18% GST
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Sports Coaching
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GST applies
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Private Tuition
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18% GST (if turnover exceeds threshold)
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