GST for Music teaching class

[Balachandran S]

Hello experts,

I would appreciate an answer from the experts on this.

We run a 'Music school'. It is for hobby music classes. We have about 20 tutors who come and teach these classes. These are on the weekends or evenings. Once a week for each student. We have a turnover of more than 20 Lakhs per annum. About 60% is paid to the teachers and the remaining for other employees and infra and profit. Also this is a sole proprietorship.

We were not paying service tax. I am trying to find out if we fall under GST and if we do what rates? Id appreciate any inputs on these.

thank you

Sreekanth

[KASTURI SETHI]

You are required to pay GST and apply for registration. GST is on gross amount. Read Section 15 of CGST. No deduction on account of expenses towards salary. All expenses forms part of transaction value.

AI Summary

GST liability for private music lessons requires registration and is calculated on gross transaction value. GST registration is required when a sole proprietorship running hobby music classes exceeds the turnover threshold; GST applies to the supply of teaching services. Per Section 15 CGST the taxable value is the gross transaction value: payments to tutors, salaries and other expenses are not deductible and form part of the taxable amount.