Amount received for university annual function

[ROHIT GOEL]

One of our client having educational instituition registered u/s 12AA has received charges as participation fees in university annual cultural programme from students of other colleges and other members who are neither student nor faculty/staff. Educational institution has presented such amount in income and expenditure account separately on income side.

Whether GST is leviable on such amount or not as Sr. No. 66 of Notification No. 12/2017 (CGST (Rates)) says that services provided by an educational institution to its students, faculty or staff is exempt from GST.

AI Summary

GST Applies to Fees from Non-Students for University Cultural Event, Not Exempt Under Notification No. 12/2017. An educational institution registered under section 12AA received participation fees for a university annual cultural program from students of other colleges and non-students. The institution recorded this amount separately in its income and expenditure account. The query was whether GST applies to this income, considering the exemption for services provided by educational institutions to their own students, faculty, or staff under Notification No. 12/2017. Both responses confirmed that GST is applicable to services provided to individuals outside the institution's own students, faculty, or staff, as these services do not qualify for the exemption.