GST – IMPORTANT CONCEPT EDUCATION INSTITUTE This PPT is prepared to let you explain some important concept of GST related to Education Institution .

1. Let us understand the GST
GST – IMPORTANT CONCEPT EDUCATION INSTITUTE
GST –
IMPORTANT
CONCEPT
EDUCATION
INSTITUTE

2. EDUCATION INSTITUTION :
(y) “educational institution” means an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or
equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognized by
any law for the time being in force;
(iii) education as a part of an approved vocational education course;
2. Definitions. - For the purposes of this notification, unless the
context otherwise requires, -
Notification No. 12/2017-Central Tax (Rate)

3. EDUCATION INSTITUTION :
Entity registered under section 12AA of the Income-tax Act :
Notification No. 12/2017-Central Tax (Rate)
 Services by an entity registered under section 12AA of the
Income-tax Act, 1961 (43 of 1961) by way of charitable
activities.
(r) “charitable activities” means activities relating to -
(iii) advancement of educational programmes or skill development relating to,-
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;

4. EDUCATION INSTITUTION :
Notification No. 12/2017-Central Tax (Rate)
SR. 66 HEADING 9992
(a) by an educational institution to its students, faculty and staff;
[(aa) by an educational institution by way of conduct of entrance examination
against consideration in the form of entrance fee;]31 25/01/2018 –Not.2/2018
Services provided by -

5. EDUCATION INSTITUTION :
Notification No. 12/2017-Central Tax (Rate)
SR. 66 HEADING 9992
(b) 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 Union territory;
(iii) security or cleaning or house-keeping services performed in such educational
institution;
Services provided to -

6. EDUCATION INSTITUTION :
Notification No. 12/2017-Central Tax (Rate)
SR. 66 HEADING 9992
(iv) services relating to admission to, or conduct of examination by, such
institution; “upto higher secondary”. [***]32 Not.2/2018 -25/01/2018
[(v) supply of online educational journals or periodicals:]33
Not.2/2018 -25/01/2018
Services provided to -

7. EDUCATION INSTITUTION :
SR. 66 HEADING 9992 PROVISO-
Provided that nothing contained
in [sub-items (i), (ii) and (iii) of
item (b)]34 shall apply to an
educational institution other than
an institution providing services
by way of pre-school education
and education up to higher
secondary school or equivalent.
Provided further that nothing contained in
sub-item (v) of item (b) shall apply to an
institution providing services by way of,-
(i) pre-school education and education
up to higher secondary school or
equivalent; or
(ii) education as a part of an approved
vocational education course.
(i) Transportation (ii) Catering (iii)
Security, Cleaning &
Housekeeping
(V) online educational journals

8. EDUCATION INSTITUTION :
SR. 22 HEADING 9966 / 9973
(c) motor vehicle for transport of students, faculty and staff,
to a person providing services of transportation
of students, faculty and staff
to an educational institution providing services by way of pre-school
education and education upto higher secondary school or equivalent.
(Not.02/2018 25/01/2018)
Services by way of giving on hire –

9. EDUCATION INSTITUTION :
SR. 67 HEADING 9992
Services provided by the Indian Institutes of Management, as per the guidelines of
the Central Government, to their students, by way of the following educational
programmes, except Executive Development Programme: -
(a) two-year full time Post Graduate Programmes in Management for the Post Graduate
Diploma in Management, to which admissions are made on the basis of Common
Admission Test (CAT) conducted by the Indian Institute of Management;
(b) fellow programme in Management;
(c) five years integrated programme in Management.
Services provided by the Indian Institutes of Management

10. EDUCATION INSTITUTION :
OTHER REVENUES OF EDUCATION INSTIUTE

11. EDUCATION INSTITUTION :
SR. Other Revenue & Income Taxable /Not
1. Campus Placement Fees – i) Student ii) Companies i) Student -
Not Taxable
ii) Companies
Taxable
2. Renting of Premises to Canteen Operator / Bank / Book Stall Taxable
3. Seminar / Training Program for Non Student Taxable
4. Scrap Sales Taxable
5. Sales of Assets / Machinery Taxable
6. Sponsorship Service for Annual fest etc Taxable
7. Testing & Consultancy Taxable
8. Renting for

12. EDUCATION INSTITUTION :
Provided that nothing contained in entry (b) of this exemption shall apply to,-
(i) renting of rooms where charges are one thousand rupees or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, and
the like where charges are ten thousand rupees or more per day;
(iii) renting of shops or other spaces for business or commerce where charges
are ten thousand rupees or more per month.
Renting of precincts of an institution registered under sub clause (v) of clause
(23C) of section 10 of the Income-tax Act or by an entity registered as a charitable or religious
trust under section 12AA of the Income-tax Act) SR. 13 HEADING 9963

13. EDUCATION INSTITUTION :
The educational institutions have mess facility for providing food to their students
and staff. Such facility is either run by the institution/ students themselves or is
outsourced to a third person.
Supply of food or drink provided by a mess or canteen is taxable at 5% without
Input Tax Credit [Serial No. 7(i) of notification No. 11/2017-CT (Rate) as amended
vide notification No. 46/2017-CT (Rate) dated 14.11.2017 refers].
It is immaterial whether the service is provided by the educational institution
itself or the institution outsources the activity to an outside contractor.
GST on College Hostel Mess Fees – reg. Circular No. 28/02/2018-GST - 08th January 2018

14. EDUCATION INSTITUTION :
“2.1 If the catering services is one of the services provided by an educational institution to
its students, faculty and staff and the said educational institution is covered by the
definition given under para 2(y) of notification No. 12/2017-Central Tax (Rate), then the
same is exempt. [Sl. No. 66(a) of notification No. 12/2017-Central Tax (Rate) refers]
2.2 If the catering services, i.e., supply of food or drink in a mess or canteen, is provided by
anyone other than the educational institution, then it is a supply of service at entry 7(i) of
notification No. 11/2017-CT (Rate) [as amended vide notification No. 46/2017-CT (Rate)
dated 14.11.2017] to the concerned educational institution and attracts GST of 5%
provided that credit of input tax charged on goods and services used in supplying the
service has not been taken, effective from 15.11.2017.”
GST on College Hostel Mess Fees – reg.
Corrigendum to Circular No. 28/02/2018-GST dated 08th January, New Delhi, 18th January 2018

15. EDUCATION INSTITUTION :
COACHING INSTITUTE

16. EDUCATION INSTITUTION :
Proceeding No : ARA-06/2017/B-05 Mumbai Dated : 09/03/2018
Simple Rajendra Shukla Application No 06/ dated 11/12/2017
Whether the Services related to providing the coaching for entrance
examination will come in the ambit of GST.

17. EDUCATION INSTITUTION :
SKILL DEVELOPMENT INSTITUTE
(and its Related Bodies)

18. EDUCATION INSTITUTION :
(y) “educational institution” means an institution providing services by way of,-
(iii) education as a part of an approved vocational
education course;
2. Definitions. - For the purposes of this notification, unless the
context otherwise requires, -
Notification No. 12/2017-Central Tax (Rate)

19. EDUCATION INSTITUTION :
(i) a course run by an industrial training institute or an industrial training
center affiliated to the National Council for Vocational Training or State
Council for Vocational Training offering courses in designated trades
notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National
Council of Vocational Training, run by a person registered with the
Directorate General of Training, Ministry of Skill Development and
Entrepreneurship;
(h) “approved vocational education course” means, -

20. EDUCATION INSTITUTION :
Service provided by various Body.SR NO 69 , 9992 , 9983 , 9981
Any services provided by,
(a) the National Skill Development Corporation set up by the Government of
India;
(b) a Sector Skill Council approved by the National Skill Development Corporation;
(c) an assessment agency approved by the Sector Skill Council or the National Skill
Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or
the Sector Skill Council,

21. EDUCATION INSTITUTION :
Service provided by various Body.SR NO 69 , 9992 , 9983 , 9981
in relation to-
(i) the National Skill Development Program implemented by the National Skill
Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification and
Monetary Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.

22. EDUCATION INSTITUTION :
Service provided by various Body.SR NO 70 , 9983 , 9985 , 9992
Services of assessing bodies empanelled centrally by the Directorate General of
Training, Ministry of Skill Development and Entrepreneurship by way of
assessments under the Skill Development Initiative Scheme.
Services provided by training providers (Project implementation agencies) under
Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of
Rural Development, Government of India by way of offering skill or vocational
training courses certified by the National Council for Vocational Training.
SR NO 71, 9992

23. EDUCATION INSTITUTION :
Service provided by various Body.SR NO 72 , 9992
Services provided to the
Central Government, State Government, Union territory
administration
under any training programme for which total expenditure is borne
by the Central Government, State Government, Union territory
administration.

24. EDUCATION INSTITUTION :
Services by way of training or coaching in recreational
activities
SR NO 80 , 9996
Services by way of training or coaching in recreational activities
relating to-
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the
Income-tax Act.
*(Recreational activities are often done for enjoyment, amusement, or pleasure and are considered to be "fun“)

25. EDUCATION INSTITUTION :
Services by way Lending of Books , PublicationSR NO 50 , 9984
Services of public libraries
by way of lending of books, publications or any other knowledge-
enhancing content or material.

26. For further information please contact: GST Ind Global Solutions LLP. Raipur
E: gstindglobal@gmail.com , W: GSTIndglobal.com,
GST Ind Global Solutions LLP is an independent accounting and consulting
firm created by reputed professionals to cater towards best in class services
in indirect taxation and allied services. This publication is general in nature.
In this publication, we have endeavored to analyze briefly, certain significant
aspects of the GST related updates/amendments.
It may be noted that nothing contained in this publication should be regarded
as our opinion and facts of each case will need to be analysed to ascertain
applicability or otherwise of the topics covered in this publication. Appropriate
professional advice should be sought for applicability of legal provisions based
on specific facts. We are not responsible for any liability arising from any
statements or errors contained in this publication.
CA RAMANDEEP SINGH BHATIA