- Tally GST training institutes: GST is applicable on the services provided by these training institutes. - MSCIT (Maharashtra State Certificate in Information Technology): MSCIT is a computer literacy course. GST on computer training and coaching services is 18%. - Department education institute: GST on certain services provided by educational institutions is exempt or not taxable. The services that are exempt from GST are those that are provided by an educational institution to its students or faculty, up to higher secondary education level. Services provided by coaching centers, tuitions, and private tutorials are taxable at 18% GST. Services provided to higher educational institutions are taxable.