Is school trip conducted by event management team is comes under GST or exmpted GST.total students are 300. the whole event is more than 50 lacs it include flight fare bus cost food resort cost.
Please advise
1 Replies
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 10 September 2018
Yes its Taxable ,
As per notification 12/2017 CT (r) only following services are exempted provided by school
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 Central
Government, State Government or
Union territory;
(iii) security or cleaning or housekeeping services performed in such
educational institution;
(iv) services relating to admission to,
or conduct of examination by, such
institution; upto higher secondary:
Provided that nothing contained in
entry (b) 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.
As per notification 12/2017 CT (r) only following services are exempted provided by school
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 Central
Government, State Government or
Union territory;
(iii) security or cleaning or housekeeping services performed in such
educational institution;
(iv) services relating to admission to,
or conduct of examination by, such
institution; upto higher secondary:
Provided that nothing contained in
entry (b) 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.
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