{"id":110003,"date":"2022-09-12T17:55:13","date_gmt":"2022-09-12T12:25:13","guid":{"rendered":"https:\/\/legalwindow.in\/?p=110003"},"modified":"2022-09-12T17:56:20","modified_gmt":"2022-09-12T12:26:20","slug":"gst-on-educational-institutions","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/gst-on-educational-institutions\/","title":{"rendered":"No more mistakes in understanding Taxation of Educational Institutions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110006 size-full\" title=\"GST on Educational Institutions\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/No-more-mistakes-in-understanding-Taxation-of-Educational-Institutions-1.png\" alt=\"GST on Educational Institutions\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/No-more-mistakes-in-understanding-Taxation-of-Educational-Institutions-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/No-more-mistakes-in-understanding-Taxation-of-Educational-Institutions-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/No-more-mistakes-in-understanding-Taxation-of-Educational-Institutions-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/No-more-mistakes-in-understanding-Taxation-of-Educational-Institutions-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/No-more-mistakes-in-understanding-Taxation-of-Educational-Institutions-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>The tax on the income of educational institutions often remains the most controversial topic. The nature of educational institutions such as top educational institutions providing modern and equipped learning aids, offering air-conditioned buses and classrooms, and maintaining the highest standard of hygiene is involved in activities that are charitable or commercial. Connect and talk with our professionals to know more about the taxation regime followed for the Taxation of Educational Institutions. We ensure efficient tax planning, registration, application procedure, and assistance at every stage through devoted professionals. So let us have a look at the Taxation of Educational Institutions.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#for\"><span style=\"font-weight: 400;\">Pre-GST laws laid down for educational institutions<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#is\"><span style=\"font-weight: 400;\">What is an educational institution under GST?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#an\"><span style=\"font-weight: 400;\">Applying income tax to an educational institution<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Government\"><span style=\"font-weight: 400;\">Government Educational Institution<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Non\"><span style=\"font-weight: 400;\">Non- Government Educational Institution<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#be\"><span style=\"font-weight: 400;\">Should educational institutions be registered under GST?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#or\"><span style=\"font-weight: 400;\">Are books or stationery distributed to students subject to GST?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#on\"><span style=\"font-weight: 400;\">Levy of GST on Private Coaching Centers and Distance Education<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#in\"><span style=\"font-weight: 400;\">Applicability of GST in Higher Educational Institutes<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Applicability of GST on training programs, camps, yoga programs, and other events<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"for\"><b>Pre-GST laws laid down for educational institutions<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Services provided by an educational institution to its students, teachers, or employees were exempt from tax. (Mega exemption &#8211; notification number ST-25\/2012 of 20 June 2012)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Later, with effect from 1 April 2014, the exemption to services provided to educational institutions was amended and the scope of the exemption for services provided to educational institutions (institutions providing pre-school education and education up to upper secondary school or similar facilities) was limited to some specific services viz<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transportation of students, teachers, and employees<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Meals, including any government-sponsored midday meal program;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Security services performed in such an educational facility<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cleaning services performed in such an educational facility<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cleaning services are provided at this educational institution<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services relating to admission to such institution or the conduct of examinations by such institution<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Any other service provided to educational institutions other than those mentioned above (pre-primary education and higher secondary education institution or equivalent) was taxable Also, any service provided to an institution other than pre-primary education and higher secondary education institution or equivalent was taxable.<\/span><\/p>\n<h2 id=\"is\"><b>What is an educational institution under GST?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Under GST, an &#8220;educational institution&#8221; is defined as an institution providing services through:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pre-school education and education up to upper secondary school or equivalent;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Education as part of a curriculum to obtain a qualification recognized by law currently in force;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An approved vocational training course.<\/span><\/li>\n<\/ul>\n<h2 id=\"an\"><b>Applying income tax to an educational institution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">All educational institutions that claim to be exempted from section 10(23C) would be required to file an income tax return in cases where their income exceeds the maximum amount that is not chargeable to income tax. Earlier, under the Income Tax Act, any receipts of Indian or foreign institutions incorporated only for educational purposes and not for other purposes such as profit generation were exempted. Currently, institutions whose annual income exceeds one million crowns must submit a declaration.<br \/>\n<\/span><span style=\"font-weight: 400;\">According to Section 10(23C)-<\/span><\/p>\n<h2 id=\"Government\"><b>Government Educational Institution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Income generated by any educational institute or any university solely for education and not for profit and which is largely or wholly funded by the Government is fully exempt from income tax under Article 10(23C)(iiiab). So it is clear that an educational institution is fully exempt from income tax until and unless it is for profit.<\/span><\/p>\n<h2 id=\"Non\"><b>Non-Government Educational Institution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The exemption for a private or non-governmental institution will depend solely on the annual income of the educational institution or university.<\/span><\/p>\n<h2 id=\"be\"><b>Should educational institutions be registered under GST?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If an educational institution provides only education as a service, such fees are charged at the rate of NIL and such educational institutions need not be registered.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If educational institutions also provide other necessities or other services, i.e. they provide students with books, shoes or uniforms, etc., in such cases, these institutions are required to register.<\/span><\/p>\n<h2 id=\"or\"><b>Are books or stationery distributed to students subject to GST?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The supply of books is exempt from GST. However, uniforms, stationery, and other non-academic supplies are taxable under GST. Supplies provided by third parties such as musical instruments, computers, sports equipment, and extracurricular activities offered directly by third parties are also taxable.<\/span><\/p>\n<h2 id=\"on\"><b>Levy of GST on Private Coaching Centers and Distance Education<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Private institutions and coaching centers do not have any specific curriculum and do not conduct any examinations or award any qualifications. Taxable at 18% GST.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distance learning is generally accepted for higher education and is therefore taxable at a <a href=\"https:\/\/cbic-gst.gov.in\/gst-goods-services-rates.html\" target=\"_blank\" rel=\"noopener\">GST rate<\/a> of 18%.<\/span><\/p>\n<h2 id=\"in\"><b>Applicability of GST in Higher Educational Institutes<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Services provided to higher education institutions are subject to tax. While services provided by an educational institution are outside the purview of GST, the same is not the case with services provided to an educational institution. GST exemption for public procurement is available only to schools (pre-primary to senior secondary or equivalent).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, &#8216;entry&#8217; or provision of services such as transport, catering, housekeeping, and services related to admission or examination for higher education institutions will be subject to GST. The college will have to bear that.<\/span><\/p>\n<h2 id=\"of\"><b>Applicability of GST on training programs, camps, yoga programs, and other events<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Training programs, camps, yoga programs, and other events would be considered commercial activities subject to GST.<\/span><\/p>\n<h2 id=\"Final\"><b><a href=\"https:\/\/legalwindow.in\/itr-filing-for-society-trust\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110005 size-full\" title=\"ITR Filing for Society &amp; Trust\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/ITR-Filing-for-SocietyTrust-Starting-from-5000-.png\" alt=\"ITR Filing for Society &amp; Trust\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-SocietyTrust-Starting-from-5000-.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-SocietyTrust-Starting-from-5000--600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-SocietyTrust-Starting-from-5000--300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-SocietyTrust-Starting-from-5000--768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Final words<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">All the main provisions relating to income tax of educational institutions are summarized in section 10 (23C) clause (vi) of the Act. However, it should be noted that all educational institutions or any foreign university not located in India are eligible for exemption under Section 10(23) (vi) of the Act. All universities and educational institutions must decide on their functioning according to the above discussion to fall within the purview of Section 10(23C) (vi) of the Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We hope that we have successfully delivered the taxation regime of Educational Institutions. For further guidance and information, you can reach out to our steadfast team which ensures hassle-free assistance through expert guidance. Rely on us for end-to-end support.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The tax on the income of educational institutions often remains the most controversial topic. The nature of educational institutions such as top educational institutions providing modern and equipped&hellip;<\/p>\n","protected":false},"author":4,"featured_media":110007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-110003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST on Educational Institutions &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article is about the applicability of GST on Educational Institutions, training programs, camps, yoga programs, and other events.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/gst-on-educational-institutions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST on Educational Institutions &#187; 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