GST on Higher Education

[Biswajit Ghosh]

1) we are conducting 2 years Post Graduate Diploma Management Course under different specialisation like Marketing, HR, Finance, etc. This is under affiliation with All India Council of Technical Education.

2) Unit of TRUST. The Trust is exempted under Income Tax Act.

3) We are providing facilities to the student like Accommodation and Library Usages. Accommodation Fees is ₹ 60000/- per annum and Library Usages fees ₹ 25000/- p.a.

Accommodation Fees is below ₹ 1000/- per day which is exempted under GST Act.

As Library usages is a facility provided to student we feel the same also is exempted.

4) Beside the above 2 we are collecting Admission Fees and Tuition Fees. Also we are selling prospectus and Admission Forms (one time for both) ₹ 1500/-.

AI Summary

GST Applies to Trust's Commercial Activities Despite Educational Nature, Including Accommodation Charges: Recent Rulings Discussed A discussion in a forum addresses the applicability of Goods and Services Tax (GST) on a trust conducting a two-year Post Graduate Diploma Management Course. The trust, exempt under the Income Tax Act, provides accommodations and library facilities to students, charging 60,000 annually for accommodation and 25,000 for library usage. The trust also collects admission and tuition fees and sells prospectuses and admission forms for 1,500. A respondent clarifies that despite the trust's educational nature, its commercial activities, including accommodation charges, are subject to GST, supported by recent advance rulings.