Is GST applicable on private home tuitions? If, yes at what rate?
Reply- Yes, GST is applicable on tuition service provided by a GST registered person, it is not exempted. Or where a person is not registered under GST, but his or her aggregate turnover exceeds twenty lakh rupees in a financial year, then such person is required to register under GST and required to charge 18% GST (SAC 9992) on private home tuitions.
However, services provided by an educational institution to its students, faculty, and staff is nil rated supply under GST. Therefore GST will not apply to any service (Tuition service, Bus facility, hostel, or mess facility) provided by an educational institution to its students, faculties and staff.
Posted Date: Dec 15, 2020