Question 1

What is the meaning of ‘education as a part of curriculum for obtaining a qualification recognized by law’?

Accepted Answer

It means that only such educational services are in the negative list as are related to delivery of education as ‘a part’ of the curriculum that has been prescribed for obtaining a qualification prescribed by law. It is important to understand that to be in the negative list the service should be delivered as part of curriculum. Conduct of degree courses by colleges, universities or institutions which lead grant of qualifications recognized by law would be covered. Training given by private coaching institutes would not be covered as such training does not lead to grant of a recognized qualification.

Question 2

Are services provided by way of education as a part of a prescribed curriculum for obtaining a qualification recognized by a law of a foreign country covered in the negative list entry?

Accepted Answer

No. To be covered in the negative list a course should be recognized by an Indian law.

Question 3

Who will pay GST?

Accepted Answer

Education Services are under forward charge. Therefore, GST shall be paid by the supplier of services.

Question 4

What will be the Place of Supply of Educational Services where the location of supplier of services and the location of the recipient of services is in India?

Accepted Answer

As per section 12(6) of the IGST Act, 2017, the place of supply of services provided by way of admission to an educationalor any other place and services ancillary thereto, shall be the place where the event is actually heldor such other place is located.

Question 5

What will be the Place of supply of Educational Services where the location of the supplier of services or the location of the recipient of services is outside India?

Accepted Answer

As per section 13(5) of the IGST Act, 2017, the place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.

2017 – GST on Education Services