GST Applicability to University

As per Sr. No.66 & 67 (heading No.9992) of Noti.No.12/2017 (Rates) effective from 01/07/2017, services provided by educational institution to its students, faculty and staff is exempt from GST. However, the commercial education is subject to GST @ 18 % (CGST @ 9 % and SGST @ 9 %) or IGST @ 18 %. Educational Institution means providing services by way of (a) pre-school education and education up to higher secondary school or equivalent (b) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force (c) education as a part of an approved vocational education course. Meaning thereby that education provided by university is laiable to GST @ 18 %(CGST @ 9 % and SGST @ 9 %) or IGST @ 18 %.