Dear All Sir,
I need to consult regarding registration of a computer coaching centre in GST. As per my view, it is a education service and it should be registered under Heading no. 9992 and the applicable rate of tax is 18%. Is my opinion is correct? Or it should be registered under all other services with tax rate of 18%. One more thing is if coaching centre provide books material regarding the course such as basic, photoshop, than i have to prepare two invoice regarding separate for books or fees. please clarify me. Also if the fee include books than how can i prepare my books of account.
GST Registration for Computer Coaching Centers: Educational Service Under Heading 9992, Section 15, Tax Rates & Invoicing Explained. A user inquired about the registration of a computer coaching center under GST, considering it an educational service under Heading No. 9992 with an 18% tax rate. They also asked about invoicing for course materials like books and software. One response clarified it as a composite supply under education service. Another response explained that under Section 15 of the CGST Act, the transaction value is the taxable amount. Books are exempt from GST under Heading No. 4901, while software like Photoshop is taxed at 9% under a specific notification. (AI Summary)
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