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Services to Educational institution

Simran Katyal (Chartered Accountant) (182 Points)

20 February 2019

Query-

Advertisement services by an Ad company (advertisement of admission in university in newspapers ) given to Lovely professional university....

Will it be exempt?

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7 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 20 February 2019

No it's taxable supply

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Simran Katyal (Chartered Accountant) (182 Points)
Replied 21 February 2019

ok, reason for the same...?

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 February 2019

It's supply as per section 7 CGST Act . & As per Notification 11/2017 cT (R) , it's taxable @ 5% GST

pritesh (CA Final student) (7101 Points)
Replied 21 February 2019

it is taxable because it is not covered under excemption list of services

Simran Katyal (Chartered Accountant) (182 Points)
Replied 21 February 2019

but services provided to an educational institution in relation to admission services are exempt

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 February 2019

NO........AS PER NOTIFICATION 12/2017 CT (R) ,,, UNDER S.NO. 66 (HSN 9992) SERVICES PROVIDED BY AN EDUCATIONAL INSTITUTION TO ITS STUDENT , FACULTY, & STAFF IS EXEMPTED (SERVICES RELATING TO ADMISSION TO OR CONDUCT OF EXAMINATION BY SUCH INSTITUTION: UPTO HIGHER SECONDRY)

HENCE ITS EDUCATIONAL INSTITUTION PROVIDING SERVICES ARE EXEMPTED NOT WHICH IS PROVIDED TO THEM.

KINDLY READ THE S.NO. 67 ALSO IN REGARD TO iim PROVIDING SERVICES TO THEIR STUDENT IN GUIDELINES OF CENTRAL GOVT. IS EXEMPTED

Simran Katyal (Chartered Accountant) (182 Points)
Replied 21 February 2019

Services provided to an Educational institution, by way of services relating to admission to, or conduct of examination by, such institution, are exempt.

s.no. 66