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Educational Institution

thotasrinivas (-----) (301 Points)

08 April 2020

Educational institution is required to GST Registration or Not when sale of Text & note Books turnover > 50 Lakhs.

and also Transportation (children or student Bus) service Tax applicable conditions?? (if > 1Crore).

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12 Replies

inderjeet saini (227 Points)
Replied 08 April 2020

No!!, because education books attract nill rate hence not required to register even sale exceed maximum limit

1 Like

thotasrinivas (-----) (301 Points)
Replied 08 April 2020

If you have article on this please send me if you don't mind..

inderjeet saini (227 Points)
Replied 08 April 2020

Please check the HSN code on text or note book applicable if these attract nil rate then exempt other wise taxable and requires gst registration .

Nill rate supply come under exempt supply

thotasrinivas (-----) (301 Points)
Replied 08 April 2020

Turnover means Taxable+ Exempted + Nil . right??

inderjeet saini (227 Points)
Replied 08 April 2020

Right sir,! if dealing only nill rate supply than it is exempted otherwise you have to take registration

thotasrinivas (-----) (301 Points)
Replied 08 April 2020

Transportation of Children services comes under GST?

inderjeet saini (227 Points)
Replied 08 April 2020

Please whatapp your doubt on this number 8010474973

thotasrinivas (-----) (301 Points)
Replied 08 April 2020

Thank you

Shivam RC (Student) (23683 Points)
Replied 08 April 2020

Sir all Educational Institution are not covered under the Mega Exemption Notification list i.e. Notification No. 12/2017 - CT (RATE ), dated 28.06.2017.

So if your Aggregate Turnover exceeds Rs. 20 lakhs, then you have to apply for GST Registration. Aggregate Turnover includes EXEMPT SUPPLY and exempt supply as defined under Section 2(47) of the CGST Act 2017 includes NIL Rated, Zero Rated.

3 Like

Rajkumar Patel (602 Points)
Replied 08 April 2020

It is advisable to take GST Registration

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 08 April 2020

@ Mr Thotasrinivas.,

( Turnover means Taxable+ Exempted + Nil . right?? )

Yes... You are right.

But, If Your income is as per the above formation/details then GST registration is required/must if total turn over exceeding Rs 20 lakhs (Turnover means = Taxable+ Exempted + Nil ).

1 Like