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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.


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