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- Whether examination material provided to educational institutions for conducting student exams is exempted from GST ?
Whether examination material provided to educational institutions for conducting student exams is exempted from GST ?
Issue Favourable to Tax Payer ?:- yes
Held - The content to be printed is based on the specifications given by the educational institutes and the applicant has no role in deciding the s.....
Issue Favourable to Tax Payer ?:- yes
Held - The basic nature of the ASSET service is an examination to be conducted by the Educational Institution (School) but outsourced to the E.....
Issue Favourable to Tax Payer ?:- no
Held - The schools may find ASSET to be a good tool to evaluate students’ level of understanding of different subjects and may also find the deta.....
Issue Favourable to Tax Payer ?:- yes
Held - We find from the sample copies of agreements submitted by the applicant that they make contract with the Schools for supply of ASSET multipl.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?