GST ON service provide to educational institute.

Only the following services provided to an educational institution are exempt:

1. Transportation of students, faculty and staff;
2. Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
3. Security or cleaning or house-keeping services performed in such educational institution;
4. Services relating to admission to, or conduct of examination by, such institution; upto higher secondary:

Moreover, these services are exempt only when they are provided to an educational institution providing pre-school education or schools providing higher secondary education.

Therefore, in my opinion, GST is applicable. Rate would be 5%, which is the rate applicable for selling of space for advertisement in print media.

No there is no circular. You may confirm the rates and exemption from this booklet issued by CBEC.

Originally posted by : NARAYAN MAITI
	we provide computer for education to schools and also maintain them. will this under gst and rate?

Yes this is squarely covered under GST. You provide computers on rent and help with their maintenance. Rate will be 18%.