Clarification regarding applicability of GST on Scholarships


we are offring 100% Scholarships to student on online services then GST applicable here or not.


Answers (1)

Greetings,

What is your business set-up? Or is it a Non-Profit organization? What is the source of income are you showing?

Exemptions are available in the following:

A) The services provided by the Indian Institutes of Management to their students, by way of the –

1. 2 year full-time residential PG programs in Management for Post Graduate Diploma in Management, admission in which is granted via CAT
2. Fellowship programs in Management
3. 5 Year Integrated Programs in management studies (but excludes the Executive Development Program).

The education services provided by the below are also exempted from GST:

1. National Skill Development Corporation set up by the Government of India
2. Sector Skill Councils approved by the National Skill Development Corporation
3. Assessment agencies approved by the Sector Skill Council or the National Skill Development Corporation
4. Training partners approved by the National Skill Development Corporation or the Sector Skill Council are also included w.r.t the following programs:
(a) the National Skill Development Programme implemented by the National Skill Development Corporation
(b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme
(c) any other Scheme implemented by the National Skill Development Corporation”.

However, as the educational services led by training and coaching foundations don’t help in getting legally perceived qualifications therefore these are not exempted from GST.

18% GST is applicable in such cases.


Googling your legal issue online?

The internet is not a lawyer and neither are you.
Talk to a real lawyer about your legal issue.

Popular GST Lawyers

Advocate Ruchira Chaudhary
Sector 50, Gurgaon
21 years Experience
Advocate Dr.Gubbi S Subba Rao
K G Road, Bangalore
33 years Experience
Advocate Deepak Gandhi
Karkardooma Court, Delhi
4 years Experience
Advocate N Sudalai Muthu
Ram Nagar, Madurai
13 years Experience

"LawRato.com has handpicked some of the best Legal Experts in the country to help you get practical Legal Advice & help."

Disclaimer: The above query and its response is NOT a legal opinion in any way whatsoever as this is based on the information shared by the person posting the query at LawRato.com and has been responded by one of the GST Lawyers at LawRato.com to address the specific facts and details. You may post your specific query based on your facts and details to get a response from one of the Lawyers at LawRato.com or book a Detailed Consultation with a Lawyer of your choice to address your query in detail.

Similar questions

 gst ka ragistrion kar rahi hu tab aik option mil raha hai (((((Sector / Circle / Ward /Charge / Unit)))))) iss mai aik distt ke bahut sare optio…

Read More

I had done my registration of the flat on June 26th 2017. My builder took the Service tax and Vat for the total amount mentioned on the Sales agreemen…

Read More

HI SIR, We are a Private LTD company based in gurgaon. we are running a Pvt Hostel and providing Boarding & Lodging services to the students of an…

Read More

As per Notification No 25/2012 repair or maintenance services of ships/ vessel related to Coast Guard / Navy Service Tax were exempted . Whether this …

Read More

Talk to a lawyer for your legal issue