GST applicability on Education Institutions

This query is : Resolved

Neha (Querist)
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17 January 2025 Sir/Madam
Please clarify:
Is GST applicable on admission fees and examination fees of A College substantially funded by Government and which is registered as a Society and has Sec 12AA registration of Income Tax Act.

Also if college has property which it has rented out at more than Rs 10000 per month to be used for business or commercial purposes. Will GST be applicable on the rental income

Please provide notification number which covers this if possible.

Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 January 2025 Educational institutions run by the government, local bodies, or trusts are generally exempt from GST.
Notification No. 12/2017 .
Rent below threshold of 20 lacs GST not applicable.