Exemption for Core Education
- GST exempts services provided by recognized educational institutions
- Applies to pre-school, school education, and courses leading to a qualification recognized by law
- Includes teaching, curriculum design, examination, and assessment
- Affiliated colleges and boards providing degrees are covered under exemption
- Tuition fees, library services, and extracurricular education are exempt
Taxable Education Services
- Private coaching centers and online skill development courses are taxable
- Commercial training institutes not affiliated with recognized boards are taxable at 18%
- Sale of study materials and uniforms by the institution may be taxable
- Renting of premises by or to educational institutions is conditionally taxable
- Transport and catering by third parties may attract GST
Supplies to Educational Institutions
- Goods and services supplied to schools are generally taxable
- IT services, canteen, housekeeping, and transportation to institutions attract tax
- Supplies made by NGOs or trusts are taxable unless specifically exempt
- Some concessional rates may apply to learning equipment
- Institutions must evaluate ITC eligibility based on service classification
GST on Online Education
- E-learning platforms providing recorded or live classes are subject to GST
- GST applies even if accessed by students in different states or countries
- OIDAR rules apply if services are provided by foreign companies to Indian learners
- Input tax credit is available to registered education service providers
- Taxability is determined by whether the institution is recognized under law
Administrative Compliance
- Institutions providing taxable services must register under GST
- Invoices should mention SAC codes and tax breakup
- Exempt and taxable income must be shown separately in returns
- Periodic reconciliation required for ITC claims and vendor bills
Returns like GSTR-1 and GSTR-3B must be filed regularly if applicable
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