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Amount received for university annual function

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..... Amount received for university annual function
Query (Issue) Started By: - ROHIT GOEL Dated:- 1-9-2018 Last Reply Date:- 3-9-2018 Goods and Services Tax - GST
Got 2 Replies
GST
One of our .....

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..... client having educational instituition registered u/s 12AA has received charges as participation fees in university annual cultural programme from students of other colleges and other members who are .....

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..... neither student nor faculty/staff. Educational institution has presented such amount in income and expenditure account separately on income side. Whether GST is leviable on such amount or not as Sr. .....

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..... No. 66 of Notification No. 12/2017 (CGST (Rates)) says that services provided by an educational institution to its students, faculty or staff is exempt from GST. Reply By ANITA BHADRA: The Reply: Y .....

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..... ou are right . GST is leviable as Sr No. 66 0f Notification clearly mention type of services exempted from GST and services to others by educational institutions are not subject to exemptions. Reply .....

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..... By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view GST is leviable in respect of services provided to the students of other colleges and other members who are neither student nor faculty/Staff.
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..... Discussion Forum - Knowledge Sharing .....

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