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.

[ANITA BHADRA]

You are right . GST is leviable as Sr No. 66 0f Notification clearly mention type of services exempted from GST and services to others by educational institutions are not subject to exemptions.

[DR.MARIAPPAN GOVINDARAJAN]

In my view GST is leviable in respect of services provided to the students of other colleges and other members who are neither student nor faculty/Staff.

AI Summary

GST on educational services: participation fees from non-affiliated attendees are taxable because exemption covers only institution members.
Exemption in Notification No. 12/2017 covers only services provided by an educational institution to its own students, faculty, or staff; participation fees collected from students of other colleges and from non-student attendees are outside that exemption and are therefore subject to GST.