CBEC Guide: All about GST on
Education Services
“Education” is not defined in the CGST Act but as per Apex Court decision
in “Loka Shikshana Trust v/s CIT”, education is process of training and
developing knowledge, skill and character of students by normal schooling.
Taxing the Education Sector has always been a sensitive issue, as education
is seen more as a social activity than a business one.
The government has a constitutional obligation to provide free and
compulsory elementary education to every child. Thus, to promote education, it
would be beneficial if educational services are exempted from tax. However,
commercialisation of education is also a reality. The distinction between core
and ancillary education is blurring and education is now an organised industry
with huge revenues. The GST Act tries to maintain a fine balance where by core
educational services provided and received by educational institutions are
exempt and other services are sought to be taxed at the standard rate of 18%.
Guide Prepared by | National Academy of Customs, Indirect Taxes
& Narcotics
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Repository
Khaitan & Co
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