GST on Extra Classes

[Rajesh Kumar]

Respected experts,

As per para No. 2.1 of Circular No. 85/04/2019 dated 01.01.2019,wherein it has been mentioned that

Supply of all services by an educational institution to its students, staff and faculty is exempt under Notification No. 12/2017- CTR dated 28.06.2017 Sr. No. 66.

1. Please guide whether all services cover preparation of NDA, IIT, PMT various competitive entrance exam etc. on additional consideration or these activities are taxable.

2. Whether extra classes provided by schools after school hours are taxable or exempted ?

3. Whether the supplies done by school other than education like sale of bus, furniture or other school articles are taxable under gst?

AI Summary

Debate on GST Exemption for Additional Educational Services: Circular No. 85/04/2019 and Notification No. 12/2017 Discussed A discussion on the applicability of GST to additional educational services such as coaching for competitive exams and extra classes provided by schools. Participants debated whether these services are exempt under GST regulations, specifically referencing Circular No. 85/04/2019 and Notification No. 12/2017. Some argued that all services provided by educational institutions to their students are exempt, while others contended that additional services offered for separate consideration do not qualify for exemption. The conversation highlighted differing interpretations of what constitutes an 'educational institution' under GST law, with references to legal precedents and the need for careful consideration of the exemption criteria.