GST on the space provided to run a Pre School

Hi Everyone,

One clarification is GST to be charged on the space rented out to a pre-school?

Replies (5)
Quick Summary
This discussion clarifies whether Goods and Services Tax (GST) applies to space rented out for running a pre-school. While residential rent is generally exempt, renting commercial space to an educational institution like a pre-school is not automatically exempt. Specific exemptions under Section 11 and related notifications primarily cover services like transportation or catering provided to educational institutions, not the rental of the premises itself. Therefore, GST is typically applicable on the rental income for such commercial spaces.

For residential place rent is exempt, however no exemption for a school.
Exemption u/s 11 exempts services provided to pre school therefore it's exempt no gst applies
Ms Roshni Serial No. 66 provides exemption for service of Transportation, catering, security, house-keeping.
not of renting a space.

any other serial no.? if I missed?

Input Services with  respect to Exempted Services are not all exempted (Entry No 66 in case of  Education Services Ntfn No 12/2017 and 09/2017).The Institution cannot avail ITC on such service ,but for the service provider it is not residential rent. It is commercial rent  and hence not exempted.

Section 11 is general section which gives power to exempt certain services or goods. But what type of goods or services are exempted  and relevant conditions must be reckoned from Notifications only.

 

Exactly agreed with M. Keerthi Chandra.

as I earlier mentioned space rented to a pre-school is not exempted. GST shall be levied.

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