Taxation of Educational Institutions under GST

Types of services

Services provided by an educational institution

  • to its students, faculty, and staff;
  • by way of conduct of entrance exam against consideration in the form of an entrance fee;
  • to an educational institute, by way of, –
    1. transport of students, faculty, and staff;
    2. catering service including any mid-day meals scheme sponsored by the CG, SG or UT;
    3. any security or cleaning or house-keeping services given in such educational institution;
    4. services relating to admission to, or conduct of examination by, such institution;
    5. supply of online educational journals or periodicals.
    6. It also applies to an institution providing services by way of, –
      • providing education from pre-school to higher secondary school or equivalent; or
      • education – approved vocational education course

What is an Educational Institution under GST?

Educational institution means 

an institute providing services by way of 

providing education from pre-school to higher secondary school or equivalent; 

It is a part of a curriculum for getting a qualification recognized by any law for the time being in force;

It is a part of an approved vocational education course

Our Educational Services considered as Supply and its Taxability?

Taxable supply means a supply of goods or services or both which implies leviable tax under GST; 

The following services provided by an educational institution to its students, faculty, and staff or to an educational institution are not required to be taxed under GST.

  • transport of students, faculty, and staff;
  • catering service including any mid-day meals scheme sponsored by the CG, SG or UT;
  • any security or cleaning or house-keeping services given in such educational institution;
  • services relating to admission to, or conduct of examination by, such institution; etc.

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