Services of Couching institutions are taxable in GST

Services of Couching institutions are taxable in GST The applicant was running a private institute whereby he was providing the services of teaching science to the students of Class 11th and 12th. He was preparing the students for entrance examinations related to MBBS, Engineering and other science related streams. The Applicant contented that he is providing education services which are exempted by S.no.66 of exemption notification number 12/2017 dated 28^th June 2017. "Services provided (a) by an educational institution to its students, faculty and staff;" He also argued that the word education has not been defined in GST. The dictionary meaning of Education is imparting knowledge, and he is imparting knowledge to students. This makes his activity exempt. Analysis by Authority The charging section of GST provides for levy of GST on all the supplies unless specifically exempted in the Act. Education services fall in HSN code 9992 and are taxed @ 18%. But education services are also exempted by S.no. 66 of exemption notification number 12/2017 dated 28th June 2017. This exemption is given to education services provided by education institutions which are specifically providing pre-school, high school education or education recognized by Indian Law. The activity of coaching institutes is not covered by the specific definition provided for applicability of exemption notification. The private institute does not have any specific curriculum and does not conduct any examination or award any qualification recognized by any law which would be covered in the above notification. Thus the education service provided in the case of coaching institutes is taxable at the rate of 18% percent under GST Act.   Click on the below mentioned link to download the ruling. Services of Couching institutions providing education are taxable in GST

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