GST on Sale of Application form to students who are willing to be admitted in school

[Mratunjaya Vajramatti]

A charitable trust registered u/s 12AB is running various schools and colleges under it, and selling prospectus and application forms to students who are willing to be admitted in schools. GST is applicable on this???

What if Application fee is collected from people who are willing to be joined in organization???

[Ganeshan Kalyani]

Refer to Notification No. 25/2012-Service Tax dated- 20th June, 2012.

AI Summary

GST on application forms: taxability of prospectus sales by charitable trusts queried, advice referenced to service tax notification. Whether the supply of prospectuses and application forms by a charitable trust registered under 12AB to prospective students, and collection of application fees from persons seeking admission, attract Goods and Services Tax; respondent advice simply cites a prior service tax notification as the relevant reference.