Page 56 - CA Final GST

Badlani Classes

The coaching provided by postal means would also be covered under the GST and the
charges, including the postal charges collected for rendering this service, would be
subjected to GST.

Foreign Courses conducted by private institutes-Taxable
Sometimes, private institutes conduct courses and issue diplomas or certificates in
collaboration with certain foreign institutes or universities. In many cases, private
enterprises conduct campus interviews of the students of such institutes and offer them
jobs. Such certificates/diplomas may be accepted for higher education abroad.

However, such a certificate/diploma cannot be called as the one ‘recognized by the law
for the time being in force’ unless such a diploma/certificate has been specifically
recognized by the statutory authorities such as UGC, AICTE,. Hence , they would be
subjected to tax.
Personality Development Institutes- Taxable :
Institutes that offer general course on improving communication skills, personality
development, how to be effective in group discussions or personal interviews, general
grooming and finishing, etc. are not covered by any of the exemption pertaining to
‘vocational training institutes’. Hence, they are liable to GST.
College Hostel Mess- taxability :

➢ Catering services provided by educational institutions- Exempt If the catering
services is one of the services provided by an educational institution to its students,
faculty and staff and the said educational institution is covered by the definition given
under para 2(y) of Notification No. 12/2017-CT(Rate) , then the same is exempt.
➢ Catering services provided by third person in hostel mess-Liable to GST If the
catering services, i.e., supply of food or drink in a mess or canteen, is provided by
anyone other than the educational institution, then it is a supply of service to the
concerned educational institution and attracts GST of 5% (WITHOUT ITC).
Entry 67 EXEMPTIONS : IIMs
Services provided by the Indian Institutes of Management, as per the guidelines of the
Central Government, to their students, by way of the following educational programmes,
except Executive Development Programme: -
(d) 2 year full time Post Graduate Programmes in Management for the Post Graduate
Diploma in Management, to which admissions are made on the basis of Common
Admission Test (CAT) conducted by the Indian Institute of Management;
(e) fellow programme in Management;
(f) 5 year integrated programme in Management.
Entry 70 EXEMPTIONS : Skill Development
Services of assessing bodies empanelled centrally by the Directorate General of Training,
Ministry of Skill Development and Entrepreneurship by way of assessments under the
Skill Development Initiative Scheme.
Entry 71 EXEMPTIONS : Vocational Training
Services provided by training providers (Project implementation agencies) under
DeenDayal Upadhyaya Grameen Kaushalya Yojana (DDUGKY) implemented by the
Ministry of Rural Development, Government of India by way of offering skill or Page55
vocational training courses certified by the National Council for Vocational Training.

Central Goods & Services Tax Act, 2017