02 December 2025
An educational trust has signed MOU with govt.college to provide self financing course recognised by law to the students. The college collect fee from the students and gives 70% of the fee to the trust. Whether it is a taxable supply for the trust and gst tds will be deducted by the college? As per entry 66 of NN 12/2017, educational institution providing education service recognised by law is exempted. In this scenario what is the gst implication on trust who had collaborated with govt.college for providing self financing course