Education Services Under GST

• July 26, 2020
• CA Chandan Agarwal's Office

The Definition of Education as given by the Supreme Court in the Loka Shikshana Trust v/s CIT Case , is   that ‘education is process of training and developing knowledge, skill and character of students by normal schooling.’

Though not explicitly defined under GST Act, ‘Education’ has been classified in the heading of 9992 of Service Tax Accounting Code(SAC) and has further six sub-categorisations (as per Notification No. 11/2017-Central Tax (Rate)).

Read more on: https://taxguru.in/goods-and-service-tax/education-services-gst.html