GST on Educational Institutions

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As we know Education is one of the major sectors of any economy. The education of the country’s youth decides how the economy of that country will prosper. Education advances understanding, vision, creativity and productivity of people which assists in the advancement of a country. In India, Education is rendered with both by the public as well as the private sector. In this article, we will discuss GST on educational institutions and also the significance of GST Registration.

Before explaining the GST on educational institutions now you need assuring some facts about the GST (Goods and Services tax).

Understand About GST

GST is a dominant Indirect Tax that has applied to the trade, production, and consumption of goods and services over the nation. It is a separate tax standard for the number of goods from the operative to the user. GST is suitable only for purpose extension at each stage. However, GST registration is mandatory for registering the business of vehicles

GST on Books

GST on Educational Institutions

GST on Educational Institutions varies on different stages – 

  • GST on Education Services – 18%
  • Technical aids for education, rehabilitation, vocational training, training centres varies – 5% GST
  • Charitable Trust Institution – Exempts from GST
  • An educational institution to its students, faculty- Nil
  • Catering, including any mid-day meals scheme sponsored by the Central Government – Nil GST

Following Education Related Services are Exempt Under GST:

  • Curriculum associated or course materials
  • Assessment and examination fees
  • Student central services such as enrollment, the printing of educational transcripts, issuing or replacement of student cards, late fee payments, administration of the library etc
  • Excursion and field trips linked to the course of study or part of curriculum necessary, except for food and accommodation supplied on those trips
  • Security or sweeping or house-keeping services offered in such educational institution;
  • Services relating to admission or conduct of examination by, such institution up for the higher secondary
  • The entrance exam pay is exempted from the GST

SAC Code applicable to Educational Institutions

The following SAC (Service Accounting Code) has been built for the different Books in India.

  • SAC Code 9992 – Education Services
  • SAC Code 99929 – Additional education and training services and educational support services
  • SAC Code 999294– Other education and instruction services n.e.c

In case, you need any kind of direction connected with the GST registration, GST return filing procedure, or any other GST compliance, please feel free to communicate with our business advisors at 8881-069-069.

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