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Gst on school hostel run by society reg.u/s 12a

24 August 2018

Sir

We are running schools under educational society registered u/s 12A of the Income Tax Act.1961. As per latest notification No.13/2018(Central Tax).,Dt.26th July 2018, if the society running residential hostels with food for their school students, GST will be attracted or not ?. Kindly clarify..

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8 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 24 August 2018

fully exempt

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 24 August 2018

GST: Services by schools to students fully exempt

Krishna Murty (x) (161 Points)
Replied 24 August 2018

Sir

Kindly go through with the above notification. In this notification schools are also covered under tax net. What I understand is correct or not ?. Kindly clarify it.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 24 August 2018

Dear Krishna
kindly provide the correct notification no. as i have check the notification 13/2018 CT as its not about which you are talking about & moreover In my point of view there is no such notification

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Krishna Murty (x) (161 Points)
Replied 25 August 2018

Sir

I am here with attaching the notification

Attached File : 206415 20180825104614 notfctn 13 2018 cgst rate english.pdf downloaded: 55 times

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 25 August 2018

I hav already check this notification & it say nothing about you mentioning

if school is providing pre-school education and education up to higher secondary school or equivalent then its services are exempted which includes loding & fooding also

Krishna Murty (x) (161 Points)
Replied 27 August 2018

Pankaji

My Chartered Accountant is telling that, with reference to above notification our school hostel has to pay GST. But we are not able to understand. How it is possible.

Kindly help me.

Srinivas Ch (Sr.Accountant) (365 Points)
Replied 29 April 2019

If the hostel run by school then exempt from gst, if same hoatel run by others on "contractual arrangment" gst applicable to co tractor. (see the word clearly mentioned "contractual arrangment")