Registration of Computer Coaching service under GST

[rakesh rohilla]

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.

[Himansu Sekhar]

It is a compositev supply under education service.

[Rajagopalan Ranganathan]

Sir,

According to Section 15 of CGST Act, 2017 "the value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. Therefore you have to pay GST on charges collected by you for the coaching to be provided by you. Printed books fall under heading No. 4901 and is exempted from payment of GST vide Sl. No. 119 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017. However photoshop is liable to GST as a software @9% vide Sl. No. 382 of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017.

AI Summary

Education service classification: coaching fees taxable as composite supply; printed books exempt while software supplies attract GST. Coaching fees are a supply of education service taxable under GST and valued by the transaction value principle; printed books classified under heading 4901 are exempt by notification, whereas course-related software is taxable as a software supply per the rate notification. Where coaching bundles exempt printed materials with taxable services or software, composite supply analysis applies and the taxable component must be identified for invoicing and accounting.