Gst registration

This query is : Resolved 

26 June 2017 Sir,
An educational institution engaged in aviation training.It works as a franchise. They collect fee from students which in total exceeds Rs.20,00,000 and remit to Head Office certain portion as registration fee.After deducting this registration fee, gross collection is below Rs.20,00,000. Is such franchise institution require registration?
which rate is applicable to them?

26 June 2017 Franchise institution require registration under GST irrespective of turnover. 18% GST applicable.



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