Exemption provided to educational institutions under GST for the Services provided by an educational institution to its students, faculty and staff;
“educational institution” means an institution providing services by way of,-
a) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force;
b) education as a part of an approved vocational education course;
Yes, IMU should register under GST, since IMU will be liable to pay GST under Reverse Charge Mechanism for the services received by IMU from the un-registered supplier.
IMU should raise the Bill of supply for the exempted supplies. Taxable Invoices shall be raised by IMU in case of any Taxable services provided by IMU for example, Leasing or Renting of IMU premises and Consultancy Services.
Yes, all the registered person under GST should file periodical returns under GST as per schedule including the exempted supplies.
Yes.
Yes.
No.
Yes, Services provided to an educational institution, by way of,-
(i) transportation of students, faculty and staff
(ii) catering, security or cleaning or housekeeping services performed in such educational institution;
(iii) services relating to admission to, or conduct of examination by, such institution;
No.
IMU employees and other eligible officers/officials, on official tour not Chargeable, however on private visit Guest House charges with GST is applicable.
