GST On Private Coaching, Tuitions , Commercial Classes
GST on Private Coaching, Tuitions , Commercial Classes is applicable as the education services provided by them is not approved by Vocational Education Cources as per Notification No. 12/2017 CT ( Rate ). The approved vocational education courses has been defined under para 2(h) of Notification. Hence on services provided by private coaching classes GST shall be applicable.
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
GST Rate On Coaching, Tuitions , Commercial Classes
GST Registration For Coaching, Tuitions , Commercial Classes
If coaching classes turnover cross Rs. 20 Lac then as per Section 22 to 25 specifies the persons who are liable to obtain GST Registration Every person who is engaged in supply of goods or rendering of services or both will be liable to be registered under the GST. Simply if Coaching classes crosses turnover of Rs. 20 Lac, in such situation they need to take GST registration. Turnover has be calculated under single PAN , where classes having multiple branches across India , then call need to considered.
M/S ABC classes having one branch as Pune & Mumbai and both branched make turnover of Rs. 11 lac each in such case turnover is crossing 20 Lac, hence M/S ABC need coaching need to take GST Registration.
SAC Code Coaching, Tuitions , Commercial Classes
- SAC code 999293 for Coaching, Tuitions , Commercial Private Classes.
- SAC Code 999293 for Other education and training services n.e.c.
- SAC Code 999299 Other Educational support services
GST Return Filing & payment due date for Coaching, Tuitions , Commercial Classes
- GST registration holder would have to file GSTR-1 (details of outward supplies)
- GSTR3 B filing for next month of 20th ( like for Aug 2018- due date is 20th September 18 )