{"id":13479,"date":"2018-09-01T18:44:32","date_gmt":"2018-09-01T13:14:32","guid":{"rendered":""},"modified":"2018-09-01T18:44:32","modified_gmt":"2018-09-01T13:14:32","slug":"amount-received-from-sale-of-prospectus","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13479","title":{"rendered":"Amount received from sale of prospectus"},"content":{"rendered":"<p>Amount received from sale of prospectus<br \/> Query (Issue) Started By: &#8211; ROHIT GOEL Dated:- 1-9-2018 Last Reply Date:- 3-9-2018 Goods and Services Tax &#8211; GST<br \/>Got 2 Replies<br \/>GST<br \/>That university registered u\/s 12AA of Income Tax Act is receiving amount on account of sale of prospectus, practical books from staff and sale of uniform to staff members which is reflected as income in income and expenditure account.<br \/>\nWhether GST is leviable on such amount as services provided by educational institution to its students or faculty is exempt ??<br \/>\nReply By ANITA BHADRA:<br \/>\nThe Reply:<br \/>\nEducation Services are classified in heading 9992 (as per Notification No. 11\/2017-Central Tax (Rate)) and are further sub-divided into six groups (as per the Annexure<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114105\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amount received from sale of prospectus Query (Issue) Started By: &#8211; ROHIT GOEL Dated:- 1-9-2018 Last Reply Date:- 3-9-2018 Goods and Services Tax &#8211; GSTGot 2 RepliesGSTThat university registered u\/s 12AA of Income Tax Act is receiving amount on account of sale of prospectus, practical books from staff and sale of uniform to staff members &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13479\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amount received from sale of prospectus&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13479","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13479"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13479\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}