GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
Case-Laws
GST
GST exemption for educational services applies to fees charged by a statutory university for diploma and certificate programmes of one year or more where the programmes form part of a structured curriculum leading to qualifications recognised by law. Statutory authority to institute diplomas and certificates and prescribe their academic content supports recognition of long-duration qualifications. Fees for short-duration diploma or certificate courses do not qualify for exemption because they do not meet the requirement of education forming part of a curriculum leading to a legally recognised qualification.
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