GST on GYM services provided by trust

[Mratunjaya Vajramatti]

A trust registered u/s 12AB for educational purpose providing GYM facilities to its students.

Is GST applicable on GYM services provided by trust to its students??

[Shilpi Jain]

To me it seems that the trust is not an educational institution. If so then there is no exemption, GST has to be paid @ 18%

[Shilpi Jain]

Though you could provide further clarity on what the trust does and what are the students relating to, in order to check if any exemption is applicable.

[Mratunjaya Vajramatti]

Trust is running 75 educational institutions and provides GYM services to its one of the degree college students.

[Shilpi Jain]

Is the trust running schools and colleges which will lead to degree recognised under any law?

If that is the case then any service provided to students would be exempt as per the exemption entry.

Services provided - (a) by an educational institution to its students, faculty and staff

“educational institution” means an institution providing services by way of,-

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

(iii) education as a part of an approved vocational education course;

AI Summary

GST exemption for educational institutions may cover gym services provided to students of recognised degree-granting institutions. Whether GST applies to gym services supplied by a trust registered for educational purposes depends on whether the trust operates as an educational institution providing recognised qualifications. If the college provides education leading to a qualification recognised by law, gym services to students, faculty, and staff are exempt under the exemption for services by an educational institution to its students, faculty and staff; absent such recognised qualifications, the exemption does not apply and GST is chargeable.