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A private schools collects admission fees & tuition fees from a student. Does it requires for school to apply for GST registration? or its exempted from GSTIN?

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
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