Question38:

 We have provided Services to a Government School (TDS Return submission). PAN is not required in such case.

Do We need to charge the GST in the Invoice ? or

Is there any exemption to any such Entities based on control and ownership ?

 
Answer

Following services provided to school are exempted vide S.no 66 of Notification No. 12/2017 -CT :-

Services provided -
(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;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution; 14 omit[upto higher secondary]

[(v) supply of online educational journals or periodicals:]

Provided that nothing contained in [sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

Provided further that nothing contained in sub-item (v) of item (b) shall apply

to an institution providing services by way of,-

(i) pre-school education and education up to higher secondary school or equivalent; or

(ii) education as a part of an approved vocational education course.]

But you are providing professional services & the same are not exempted. (Reply dt. 18/4/2018)