Fee receipt › GST on fees

GST on school fees and coaching fees

Whether GST applies depends on what is taught and who teaches it.

Schools: exempt

Services by an educational institution to its students are exempt from GST when the education is:

• pre-school education and education up to higher secondary school or equivalent,
• education as part of a curriculum for a qualification recognised by law, or
• an approved vocational education course.

This comes from entry 66 of Notification 12/2017-Central Tax (Rate). Tuition, admission and exam fees a school charges its own students fall here. For other charges (sale of uniforms or books, hostel, events), ask your accountant how they are treated.

Choose "Exempt: school education" in the maker. The receipt prints a line saying the education service is exempt.

Coaching, tuition and classes: 18%

Private coaching for competitive exams, tuition classes, and hobby classes (music, dance, computer courses that do not lead to a qualification recognised by law) are taxable at 18% (SAC 9992).

• A coaching centre must register under GST once its turnover for the year crosses ₹20 lakh (₹10 lakh in a few special category states).
• Below that, and not registered: no GST may be charged. Choose "Not GST registered".
• Registered: choose 18%. Tick "Fees include GST" if your fee chart already includes it; the receipt then shows the GST inside the fee.

Example

A registered coaching centre charges ₹11,800 a month including GST. Taxable value ₹10,000, GST ₹1,800 (₹900 CGST + ₹900 SGST). If its fee chart says ₹10,000 plus GST, untick "Fees include GST": the parent pays ₹11,800 either way.