GST ON EDUCATIONAL SERVICE
This query is : Resolved
12 September 2025
A charitable trust has started Diploma Course afflicted with Government University, which is vocational course whether trust is liable to pay GST on fees collected from students ?
12 September 2025
GST Exemption Criteria
The exemption applies if the charitable trust is running an institution that qualifies as an "educational institution" under Notification No. 12/2017-Central Tax (Rate).
Educational institutions providing education as part of a curriculum for obtaining a qualification recognized by law, or as an approved vocational educational course, are generally exempt from GST.
The trust must be registered under Section 12AA of the Income Tax Act and the course should have government approval, either through UGC, NCVT, SCVT, or similar statutory bodies.
Thus, If the vocational course is approved by government agencies, such as NSDC or is affiliated with government bodies (e.g., State or Central Vocational Councils), it is typically exempt from GST.
The exemption applies if the charitable trust is running an institution that qualifies as an "educational institution" under Notification No. 12/2017-Central Tax (Rate).
Educational institutions providing education as part of a curriculum for obtaining a qualification recognized by law, or as an approved vocational educational course, are generally exempt from GST.
The trust must be registered under Section 12AA of the Income Tax Act and the course should have government approval, either through UGC, NCVT, SCVT, or similar statutory bodies.
Thus, If the vocational course is approved by government agencies, such as NSDC or is affiliated with government bodies (e.g., State or Central Vocational Councils), it is typically exempt from GST.
19 September 2025
Good Luck...
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Applicability of TDS on CFS, CHA fees, and shipping line charges
- Limited Liability Partnership Firm
- Notice from IT DEPTT IF FD AMOUNT EXCEEDS 10 LACS
- GST payable under RCM
- Unable to generate and save json file for updated return
- Applicablity on tds
- Tax audit & Switching from Presumptive taxation
- PRODUCT AND SERVICE CATEGORY CODE
- Section 194I not showing in TDS RPU for Compnay Assessee for TDS on rent
- LTCG offset against property buy
- Import purchase entry
- Rule 54(1A) for Distributing ITC
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
