Question 16: The applicability of GST on Hostel Mess. Whether it is mandatory for Schools and colleges to take registration under GST.

Answer: You have not mentioned the status of the school or college and the type of service provided by them So we request you to please see notification no 12/17 dated 28 june 2017 it provides exemption to various services Serial number 66 to 72 of the table given in the notification provide exemption to various educational and training services It also exempt some vocational courses Please check whether the education provided by you is mentioned in it if yes then there is no need to take registration as per section 23 of the CGST ACT.(REPLY dt. 24/1/2018)