27 August 2024
Hi One School is organizing Students National Conference. For this conference students will participate national wise and paying registration fee to the Organized School.
In this scenario any GST attract for collecting the conference participating fee from outstation students?
27 August 2024
If the conference related to yoga and the following activities GST not applicable. Clause 80 of 12/2017. Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act.
27 August 2024
Dear Sir, Thanks a lot for your guidance and appreciate. But someone told us this is an educational related conference so GST is not applicable
Exemption from GST — The Applicant is a registered Society for the promotion of education. It owns and runs the School, and not engaged in any other activity and does not derive any other income other than from the School. The Applicant sought advance Rulings on various questions in respect of its activities. The Authority Ruled out that the activity of holding educational conference cannot be treated as services provided by an educational institution to its students, faculty and staff. Various services provided for organizing conferences shall be liable to tax at the rate applicable to the respective services. — Emrald Heights International School, In Re… [2019] 15 TAXLOK.COM 097 (AAR-Madhya Pradesh)