Exemption under GST for Educational Inst

[MANOHAR KALBURGI]

Hi

An URD given gown as a rent to the educational institution (higher edu), does GST attracts for this transaction ??

Thqs in advance

[Venkataprasad Pasupuleti]

Hi Manohar,

If supplier is unregistered, then there is necessity to check for exemption.

In your case, supplier being unregistered, GST is not laible.

AI Summary

GST exemption for unregistered suppliers: no GST liability on rented gown supplied to educational institution.
GST liability for a gown rented to a higher educational institution depends on applicable exemptions and the supplier's registration status; where the supplier is unregistered and no registration obligation is triggered, GST is not leviable on the rental supply.