Taxability for schools run by trust

• Exempt Fees: Core educational fees charged by recognized institutions (as defined under Entry 66 of Notification No. 12/2017) are generally exempt from GST. This includes core educational services offered by schools that provide education.

• Taxable Fees: Fees related to ancillary services are likely subject to GST.

If schools collect fees beyond government norms for ancillary services, these would typically be taxable unless specifically exempted under applicable provisions.

Thank you sir. so beyond government norms if school collects fees under various name is chargeable to gst. Does it be can be considered as composite supply of services and as principal supply is exempted , the services provided by educational institutions to its students,faculty and staff can be exempted.

No, the other ancillary services would be taxable...

Thank you sir

You are welcome.              

Yes, some services provided except Educational services is taxable, Educational institution comes under Section 11 will exempts income tax, only if the Institute comes under charitable trust, Schools which comex under Section 10(23C) are form Tax exemption  from the tax.

If they collect the fees for the services like maintainence, Administration that are not exempt under entry of 66, for this GST is applicable, further details take advisory from Tax Consultant

Excess fees are considered as the income, that they may be subject to the income tax