1.my client is provising architect service to Educational institution does he have to charge service tax? 2.for providing service to individual residential building service tax is attracted?
14 July 2024
As of my last update, the concepts of service tax have been replaced by the Goods and Services Tax (GST) regime in India. Here’s how it applies to the scenarios you mentioned:
1. **Architectural Services to Educational Institutions**: - Under GST, architectural services provided to educational institutions are generally taxable. Unless specifically exempted, such services fall under the category of taxable services. - Educational institutions are not exempt from GST unless they fall under specific exemptions or if the services provided are considered essential educational services (which typically are exempt). Architectural services, however, are usually considered taxable.
2. **Architectural Services to Individual Residential Buildings**: - Similarly, providing architectural services to individual residential buildings is also subject to GST. - The service provider (architect) needs to charge GST on the fees for architectural services provided to individual homeowners unless the service is specifically exempted.
### GST Rates: - The rate of GST applicable to architectural services as of the last update was 18%. However, rates can vary based on government notifications and updates.
### Registration Threshold: - A person providing taxable services including architectural services must register under GST if their aggregate turnover exceeds the prescribed threshold, which was 20 lakhs annually for most states.
### Exemptions: - There are specific exemptions and notifications under GST which could potentially exempt certain educational services or residential construction services from GST. It's advisable to check the latest GST notifications or consult with a tax professional for specific advice tailored to your client's situation.
In summary, under the GST regime in India, both architectural services provided to educational institutions and individual residential buildings are generally taxable, subject to specific exemptions and thresholds. It’s important for your client to comply with GST regulations, including registration and charging GST on their services as applicable.
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