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GST Applicable or not

Pratap Mandal (40 Points)

19 February 2018

SOCIETY PROVIDE HOTEL MANAGEMENT COURSE GST APPLICABLE OR NOT.

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Taarakesh (Practice) (85 Points)
Replied 19 February 2018

Facts insufficient. Please provide more details.

Pratap Mandal (40 Points)
Replied 19 February 2018

we are run hotel management course under society from 23rd March 2016 .

Unicare Financial Services (26 Points)
Replied 19 February 2018

As per my knowledge
However, Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) are exempted from GST.

GST Rates for education sector are mentioned in:

Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and
Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

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Tharun Raj (22 Points)
Replied 20 February 2018

Not all services provided by a charitable institution of society registered under sec. 12AA is exempted. the activities should fall under the definition of charitable activities. Education in relation to hotel management do not fall under that definition and therefore exemption as a society is not applicable here.
Further, Hotel Management is not an recognised qualification by Indian law and it is not an approved vocational education course, the said course run is chargeable to GST @ 18%

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