{"id":907,"date":"2020-05-21T17:28:26","date_gmt":"2020-05-21T11:58:26","guid":{"rendered":"https:\/\/vdtc.co.in\/?p=907"},"modified":"2020-05-21T17:28:28","modified_gmt":"2020-05-21T11:58:28","slug":"taxation-of-educational-institutions-under-gst","status":"publish","type":"post","link":"https:\/\/vdtc.co.in\/?p=907","title":{"rendered":"Taxation of Educational Institutions under GST"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Types of services<\/strong><\/h3>\n\n\n\n<p>Services provided by an educational institution<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>to its students, faculty, and staff;<\/li><li>by way of conduct of entrance exam against consideration in the form of an entrance fee;<\/li><li>to an educational institute, by way of, &#8211;<ol><li>transport of students, faculty, and staff;<\/li><li>catering service including any mid-day meals scheme sponsored by the CG, SG or UT;<\/li><li>any security or cleaning or house-keeping services given in such educational institution;<\/li><li>services relating to admission to, or conduct of examination by, such institution;<\/li><li>supply of online educational journals or periodicals.<\/li><li>It also applies to an institution providing services by way of, &#8211;<ul><li>providing education from pre-school to higher secondary school or equivalent; or<\/li><li>education &#8211; approved vocational education course<\/li><\/ul><\/li><\/ol><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What is an Educational Institution under GST?<\/strong><\/h3>\n\n\n\n<p>Educational institution means&nbsp;<\/p>\n\n\n\n<p>an institute providing services by way of&nbsp;<\/p>\n\n\n\n<p>providing education from pre-school to higher secondary school or equivalent;&nbsp;<\/p>\n\n\n\n<p>It is a part of a curriculum for getting a qualification recognized by any law for the time being in force;<\/p>\n\n\n\n<p>It is a part of an approved vocational education course<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Our Educational Services considered as Supply and its Taxability?<\/strong><\/h3>\n\n\n\n<p>Taxable supply means a supply of goods or services or both which implies leviable tax under GST;&nbsp;<\/p>\n\n\n\n<p>The following services provided by an educational institution to its students, faculty, and staff or to an educational institution are not required to be taxed under GST.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>transport of students, faculty, and staff;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>catering service including any mid-day meals scheme sponsored by the CG, SG or UT;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>any security or cleaning or house-keeping services given in such educational institution;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>services relating to admission to, or conduct of examination by, such institution; etc.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Types of services Services provided by an educational institution to its students, faculty, and staff; by way of conduct of entrance exam against consideration in the form of an entrance fee; to an educational institute, by way of, &#8211; transport of students, faculty, and staff; catering service including any mid-day meals scheme sponsored by the<\/p>\n<p><span class=\"more-wrapper\"><a class=\"more-link button\" href=\"https:\/\/vdtc.co.in\/?p=907\">Continue reading<\/a><\/span><\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-907","post","type-post","status-publish","format-standard","hentry","category-gst"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts\/907"}],"collection":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=907"}],"version-history":[{"count":1,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts\/907\/revisions"}],"predecessor-version":[{"id":908,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts\/907\/revisions\/908"}],"wp:attachment":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}