Heading 9992 or Heading 9963
Services – Exemption from GST
GST
Services provided –
\n(a) by an educational institution to its students, faculty and staff;
\n19[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;]
\n(b) to an educational institution, by way of,-
\n (i) transportation of students, faculty and staff;
\n (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
\n (iii) security or cleaning or house-keeping services performed in such educational institution;
\n (iv) services relating to admission to, or conduct of examination by, such institution; 23[***]:
\n 19[(v) supply of online educational journals or periodicals;]
\n Provided that nothing contained in 24[sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and e<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n institution” means an institution providing services by way of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2021 ] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by way of pre-school education and education up to higher secondary school or equivalent. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n regarding GST on supply of various services by Central and State Board (such as National Board of Examination). [ See Circular No. 151\/07\/2021-GST dated 17.06.2021 ] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ponsored by the Central Government, State Government or Union territory; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Heading 9992 or Heading 9963Services – Exemption from GSTGSTServices provided – (a) by an educational institution to its students, faculty and staff; 19[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (b) to an educational institution, by way of,- (i) transportation of students, faculty … Continue reading “Heading 9992 or Heading 9963”<\/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-5536","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5536","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=5536"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5536\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (i) pre-school education and education up to higher secondary school or equivalent;
\n (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
\n (iii) education as a part of an approved vocational education course;
\nExplanation (Para 4 below the table)
\n42[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.]
\n115[(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examinatio<\/p>\n
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\n * Clarification regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. [ See Circular No. 117\/36\/2019-GST dated 11.10.2019 ]
\n * Clarification regarding applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). [ See Circular No. 82\/01\/2019- GST dated 01.01.2019 ]
\n * Clarification on GST rate applicable on supply of food and beverage services by educational institution. [ See Circular No. 85\/04\/2019- GST dated 0101.2019 ]
\n * Clarification on taxability of services provided by Industrial Training Institutes (ITI). [ See Circular 55\/29\/2018-GST dated 10.08.2018 ]
\n * Clarification regarding supply of services is one of the services provided by an educational institution to its student, faculty and staff. [ Circular No. 28\/02\/2018-GST dated 18.01.2018 ]
\n
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\nNotes:
\nAs amended vide&<\/p>\n
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\n 19[Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
\n (i) pre-school education and education up to higher secondary school or equivalent; or
\n (ii) education as a part of an approved vocational education course.]
\n Definitions
\n (h) “approved vocational education course” means, –
\n (i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
\n (ii) a Modular Employable Skill Course, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development <\/p>\n
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\n * Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. [ See Circular No. 149\/05\/2021-GST dated 17.06.2021 ]
\n * Clarification regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. [ Circular No. 117\/36\/2019-GST dated 11.10.2019 ]
\n * Clarification regarding applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). [ See Circular No. 82\/01\/2019- GST dated 01.01.2019 ]
\n * Clarification on GST rate applicable on supply of food and beverage services by educational institution. [ Circular No. 85\/04\/2019- GST dated 0101.2019 ]
\n * Clarification on taxability of services provided by Industrial Training Institutes (<\/p>\n
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\n (iii) security or cleaning or house-keeping services performed in such educational institution;
\n (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary:
\n Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
\n Definitions
\n (h) “approved vocational education course” means, –
\n (i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
\n (ii) a Modular Employable Skill Course, approved by the 135[National Council for Vocational Ed<\/p>\n
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