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TMI BlogCENTRAL SCHOOL EXEMPTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... IF A CENTRAL SCHOOL IS SERVICE RECEIVER OF FINANCE SERVICE. SO CENTRAL SCHOOL IS EXEMPT FOR GST APPLICATION OR NOT - Reply By KASTURI SETHI - The Reply = Dear Querist, . Who is service provider ? I mean to say constitution of the service provider. - Reply By MUSKAN AGARWAL - The Reply = BUT ALL THE SCHOOLS HAVE NOT ANY GST REGISTRATION NUMBER SO WE HAVE NOT RAISE ANY GST BILL . - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahadev R - The Reply = Question could be elaborated. Not very clear. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Your query is not clear. Who is the service provider? Don't see other schools whether they have registered or not. You have see your case whether you are covered under GST registration or not. As advised by my learned experts please elaborate your query. - Reply By K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ASTURI SETHI - The Reply = I think the querist is indifferent towards his query whereas the experts are very enthusiastic in this context. - Reply By MUSKAN AGARWAL - The Reply = SERVICE PROVIDER IS CHARTERED ACCOUNTANT FIRM - Reply By Ganeshan Kalyani - The Reply = If school is receiving finance service, then question does not arises for the school to get registered. The supplier of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to get registered under GST. - Reply By KASTURI SETHI - The Reply = Notification No.12/17-Central Tax (Rate) dated 28.6.17 does not cover financial services provided to an educational institution. Financial services are not under Reverse Charge Mechanism. These are under Forward Charge Mechanism. So Service Provider/supplier is required to get itself registered under GST Act and collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST from the educational institution. School is not required to get itself registered. Rightly advised by Sh.Ganeshan Kalyani Ji. Relevant extract of notification no.12/17-CT(Rate) dated 28.6.17 as amended. 66 Heading 9992 Services provided - (a) by an educational institution to its students, faculty and staff; Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. - CENTRAL SCHOOL EXEMPTION - Query Started By: - MUSKAN AGARWAL Dated:- 23-1-2019 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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