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
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