Goods and Services Tax – GST – By: – Vatsalya Bhardwaj – Dated:- 23-3-2017 Last Replied Date:- 23-3-2017 – As per the present Service-tax law, all educational institutions are exempt from service-tax. In this regard, reference can be made to Notification on providing for exemption vide which all schools rendering education from pre-school to higher secondary level, are exempt. Further all universities providing qualification recognized by the Government are also exempt. All Government educational institutions including vocational education courses are also exempt. Educational institutions set up under specific Act are also exempt like Indian Institute of Management. In other words, all educational institutions except which are of commercia
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nt and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W or a Panchayat under article 243G of the Constitution. Education services means services by way of:- pre-school education and education up to higher secondary school or equivalent; education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; or education as a part of an approved vocational education course. In view of above definition of governmental authority, exemption has been provided as per proposed law from GST only in respect of education being provided by institutions set up by the Government or where Government is having participation of 90%
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r service-tax law to all educational institutions including private institutions which are providing formal education or vocational education or education of higher level in a specialized field duly recognized by the Government. In this regard, it may be stated that even if the exemption is provided from levy of GST by way of a Notification or exemption list, if the educational institutions referred above are covered under GST law, they will be required to comply with formalities under GST law. As provided under GST law, each entity covered under the law is required to get itself registered in each of the state from where services are being provided and the person has to file returns as required to be filed. As per the proposal contained in
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