CENTRAL SCHOOL EXEMPTION
Query (Issue) Started By: – MUSKAN AGARWAL Dated:- 23-1-2019 Last Reply Date:- 26-1-2019 Goods and Services Tax – GST
Got 8 Replies
GST
IF A CENTRAL SCHOOL IS SERVICE RECEIVER OF FINANCE SERVICE.
SO CENTRAL SCHOOL IS EXEMPT FOR GST APPLICATION OR NOT
Reply By KASTURI SETHI:
The Reply:
Dear Querist, . Who is service provider ? I mean to say constitution of the service provider.
Reply By MUSKAN AGARWAL:
The Reply:
BUT ALL THE SCHOOLS HAVE NOT ANY GST REGISTRATION NUMBER SO WE HAVE NOT RAISE ANY GST BILL .
Reply By Mahadev R:
The Reply:
Question could be elaborated. Not very clear.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Your query is not clear. Who is the service provider? Don't see o
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provided to an educational institution. Financial services are not under Reverse Charge Mechanism. These are under Forward Charge Mechanism. So Service Provider/supplier is required to get itself registered under GST Act and collect GST from the educational institution. School is not required to get itself registered. Rightly advised by Sh.Ganeshan Kalyani Ji.
Relevant extract of notification no.12/17-CT(Rate) dated 28.6.17 as amended.
66
Heading 9992
Services provided –
(a) by an educational institution to its students, faculty and staff;
Nil
Nil
(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,
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