SERVICES PROVIDED TO EDUCATIONAL INSTITUTES

[Pankaj Aggarwal]

Dear Experts,

Whether taxi services for transportation of faculty or staff provided to educational institute i.e. university is exempted from GST or not?

[Alkesh Jani]

Sir,

In terms of Sl.No.66 (b) of Notification No. 12/2017 –CT (Rates) dated 28^th June, 2017, Services provided to educational institute is exempted but this exemption 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.

In your case, educational institute is an University and therefore, exemption benefit is not available and GST @18% (CGST+SGST) is applicable.

Our experts may correct me if mistaken.

Thanks

[Pankaj Aggarwal]

Thanks for reply sir

Whether there is any change in entry 66 in ntfc 2/2018 CT rates dated 25.1.18 for transportation services for staff provided to university.

other members views solicited

[Alkesh Jani]

Sir, In terms of Notification No. 2/2018-CT-(Rates) dated 25th January, 2018, at Point No (o) (ii) the words upto higher secondary” is omitted which implies that this exemption is not available to even upto higher secondary and limited only to pre-school.

Thanks.

[Pankaj Aggarwal]

But proviso provide exemption upto higher secondary education

AI Summary

Taxi Services to Universities Not Exempt from GST; 18% Charge Applies Per Notification No. 12/2017 A discussion on a forum addresses whether taxi services for transporting faculty or staff to a university are exempt from GST. An expert clarifies that according to Notification No. 12/2017, services provided to educational institutions are exempt, but this does not apply to universities, resulting in an 18% GST. Another participant inquires about changes in Notification No. 2/2018, which removed the exemption for services up to higher secondary education, limiting it to pre-school. The conversation concludes with a note on the proviso providing exemptions up to higher secondary education.