TaxTMI 
TaxTMI 
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??
GST on GYM services provided by trust
10 Feb 2024 
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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. (AI Summary)
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. (AI Summary)