SERVICE GIVEN TO EDUCATIONAL INSTITUTIONS

If a company gives any service to any educational institutions then whether they will charge GST or it is exempted considering the fact that the educational institutions is exempted from charging GST for the service they provide. please share notifications/ circular also
Replies (7)
Quick Summary
This discussion explores whether services provided to educational institutions are subject to GST, especially if the institution itself is GST-exempt. While certain services like student transport, catering, and security are exempt up to the higher secondary level, other services, such as wellness programmes, are likely taxable. Participants advise checking specific notifications, particularly Notification 12/2017 Central Tax (Rate), for definitive guidance.

I think It will depend on nature of service.

Please share what type of service you are providing to Educational institution.

 

It is related to wellness
In Term of Notification 12/2017 CT rate :
Service Provided : to an educational institution, by way of :-

(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day
meals scheme sponsored by the Central Government State Government or UT;
(iii) security or cleaning or Housekeeping services performed in such educational institution;
(iv) services relating to admission to,
or conduct of examination by, such
institution; upto higher secondary:

Is exempted.

So as the services being provided by you does not cover under the above , must be Taxable.
There is some anamoly in the notification.
It's better you must refer before you comment .
Refer S.no. 66 clause (b) in Notification 12/2017 Central Tax (Rate) Dt. 28/06/2017.
I hv checked it. pls upload it.

It's available on cbec.gov.in  download from there, after all you  are professional you shouldn't have ask me to uploaded. 

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