Educational institute - Collection as " Other Fee " - Whether attracts GST

JV Krishna Mohan (3 Points)

08 March 2025  

Request opinion and Clarification from GST point of view

An education institution collecting fee from students in the following break up

  1. Tution Fee
  2. Hostel Fee
  3. Transport Fee
  4. Other Fee

The other fee is not defined any purpose.  As GST is exemted for educational institutions fee amount , whether the category of " Other Fee " is attracts any GST , in lieu of not specific purpose for which the fee is collected identified / allocated