Dear Sir, Educational Institution providing Education to students, through lectures,or through ONLINE mode or through teachers, does it fall under GST act ? Does the facility provided to students of Mess (food) through canteens and food court fall under GST act ? The hostel facility of rooms having both AC and Non Ac rooms provided to students fall under GST act ? What is the remedy to the school or college institution?

Reply-Services provided -

(a) by an educational institution to its students, faculty and staff;

(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution;

(v) supply of online educational journals or periodicals:

Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- 

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

(ii) education as a part of an approved vocational education course.

[S.No.66 of Noti. No.12/2017-CT (Rate) (S.No.26) Dated: 28.06.2017]

See Circular No.85/04/2019-GST (S.No.332) Dated: 01.01.2019