Gst in trusts - education

"They are having exception as no GST for education sector. "

When there is no output GST liability, where from you wish to adjust input credit?

Sir,

It says educational sector is exempted from GST. I want to know is there any draft rule or circular explaining the same? Even though education sector is exempted, there are ways in which output tax may be created especially through restaurants/canteens of residential hostel of Schools. I would like to get the details of exemption to know how exemptions are defined in the act.

Thank you sir.

Services provided,‑

(a) by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Government;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv)services relating to admission to, or conduct of examination by, such institution;

up to higher secondary.

Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre- school education and education up to higher secondary school or equivalent

-further if u make any taxable supply with exempt services, then also only prorata itc would be there. do proper calculation before taking decision

Dear Preeti Mam

I have another doubt , educational Institutions conducted exams for out siders  like NEET exams, Postal Exams ectc,and get some profit, for that what is  the GST code for register in GST Portal in Goods and services

Please Clarify, Thanku