A private school collects admission fees & tuition fees from a student. Does it requires for school to apply for GST registration? or its exempted from GSTIN?
Reply-As per S.No.66 of Noti. No.12/2017-CT (Rate) (S.No.26) Dated: 28.06.2017
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;
There is no differentiation between private and government school both are exempted from GST
Posted Date: Oct 08, 2020