Amount received from sale of prospectus

[ROHIT GOEL]

That university registered u/s 12AA of Income Tax Act is receiving amount on account of sale of prospectus, practical books from staff and sale of uniform to staff members which is reflected as income in income and expenditure account.

Whether GST is leviable on such amount as services provided by educational institution to its students or faculty is exempt ??

AI Summary

Education services exempt from GST: university-provided supplies and services to students and staff are not taxable.
Amounts received by a university for sale of prospectus, course materials and uniforms to students or staff are covered by the exemption for education services; services provided by an educational institution to its students, faculty and staff, including admission tests for recognized qualifications, are not subject to GST.