Lok Sabha Question No. 132 (UNSTARRED), answered on 2024-11-25
Subject: GST on Educational Materials
Ministry: FINANCE
Asked by: Dr. D Ravi Kumar

## UNSTARRED QUESTION NO.132

## TO BE ANSWERED ON MONDAY, NOVEMBER  25, 2024 /AGRAHAYANA 4, 1946 (SAKA)

## GST ON EDUCATIONAL MATERIALS

## 132. Dr. D Ravi Kumar:

## Will the Minister of FINANCE be pleased to state:

(a) whether  Goods  and  Services  Tax  (GST)  is  collected for education, educational books, educational institutions, and education-related services;

(b) if  so,  the  details  of  GST  collected  from  the  above services during the last three years;

(c)  whether  GST  is  collected  for  issuing  education-related  certificates  to students, such as migration certificates, duplicate certificates, etc.;

(d) if so, whether the Government has any plans to exempt the above educationrelated services from GST; and

(e) the measures proposed to be taken to provide relief to the education sector in terms of GST to ensure affordability and accessibility for students?

## ANSWER

## MINISTER OF STATE IN THE MINISTRY OF FINANCE

## (SHRI PANKAJ CHAUDHARY)

(a): GST  rates  and  exemptions  are  prescribed  on  the  basis  of  the  recommendations  of  the GST Council, which is a constitutional body comprising of members from both the Union and State/UT Governments.

Services  provided  by  educational  institutions  to  its  students,  faculty,  and  staff  are  exempt from GST.

'Educational  institution'  has  been  defined  under  GST  exemption  notification  to  mean  an institution providing services by way of:

- (i) pre-school education and education up to higher secondary school or equivalent;
- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
- (iii) education as a part of an approved vocational education course.

Furthermore,  supply  of  services  relating  to  admission  or  conduct  of  examination  by educational institutions are exempt from GST.

Additionally,  the  following  services  provided  to  schools,  up  to  higher  secondary,  are  also exempt:

- (i) transportation of students, faculty and staff;
- (ii) catering, including mid-day meals sponsored by government;
- (iii) security or cleaning or housekeeping services.

Services of affiliation provided by a Central or State Educational Board or Council or any other  similar  body,  by  whatever  name  called,  to  Government  schools  have  been  given exemption from GST w.e.f. 10.10.2024 as recommended by GST Council in its 54 th meeting.

Other than the above exempted education services, the services such as commercial training and coaching services attract 18% GST rate.

Printed books including Braille books, Newspapers, journals and periodicals, whether or not illustrated  or  containing  advertising  material,  and  Children's  picture,  drawing  or  coloring books attract Nil GST rate.

(b): The  data  for  GST  collected  on  education  services,  which  are  not  exempted,  such  as commercial training and coaching, for the past three years is tabulated below:

SAC Code : 9992

| Financial Year   | GST Collected in Cash* (Rs Crores)   |
|------------------|--------------------------------------|
| 2021-2022        | 2,859.49                             |
| 2022-2023        | 4,342.26                             |
| 2023-2024        | 4,792.40                             |

* Data Source: GSTN.

(c): The  fee  charged  for  issuance  of  migration  certificates  and  duplicate  certificates  by educational institutions to its students is exempt from GST.

(d) & (e): GST rates and exemptions are prescribed on the basis of the recommendations of the  GST  Council,  which  is  a  Constitutional  body  comprising  of  members  from  both  the Union  and  State/UT  Governments.  Details  of  exemptions  from  GST  on  education  related services  have  been  given  in  the  reply  to  parts  (a)  &  (c)  above.  Currently  there  is  no recommendation from the GST Council for further exemption in this regard.

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