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Taxability for schools run by trust

jhansi (CA Practice ) (55 Points)

27 March 2025

schools collecting fees such as maintainance fees, administration fees, teaching aid fees, festival fees which will be beyond government norms. is it taxable. can it be exempted under entry 66 of NT 12/2017

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (184449 Points)
Replied 28 March 2025

Exempt Fees: Core educational fees charged by recognized institutions (as defined under Entry 66 of Notification No. 12/2017) are generally exempt from GST. This includes core educational services offered by schools that provide education.
Taxable Fees: Fees related to ancillary services are likely subject to GST.

If schools collect fees beyond government norms for ancillary services, these would typically be taxable unless specifically exempted under applicable provisions.

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jhansi (CA Practice ) (55 Points)
Replied 28 March 2025

Thank you sir. so beyond government norms if school collects fees under various name is chargeable to gst. Does it be can be considered as composite supply of services and as principal supply is exempted , the services provided by educational institutions to its students,faculty and staff can be exempted.