riday, July 14, 2017

          MINISTRY OF FINANCE     13.07.2017:1601 IST

No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation; Services provided by an educational institution to students, faculty and staff are fully exempt from GST. 

There are some reports that GST@18% will be levied on annual subscription/fees charged for lodging in hostels. This is not true.  There is no change in tax liability relating to education and related services in the GST era, except reduction in tax rate on certain items of education.

          It may be mentioned that services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting

(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.

          Thus, services of lodging/boarding in hostels provided by such educational institutions which are providing pre-school education and education up to higher secondary school or equivalent  or education leading to a qualification recognised by law, are fully exempt from GST.

            Annual subscription/fees charged as lodging/boarding charges by such educational institutions from its students for hostel accommodation shall not attract GST.

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DSM/SS/KA (13.07.2017)

(Release ID: 167387)

Amendment of Recruitment Rules Lower Selection Grade Posts, Higher Selection Grade-II, Higher Selection Grade-I, Assistant Superintendent of Posts, Deputy Manager (CEPT), Assistant Manager (CEPT) and Technical Supervisor (CEPT)(Click the link below to view)      http://utilities.cept.gov.in/dop/pdfbind.ashx?id=2424

Plan training activities for GDSs under “Human Resource Development” –Reimbursement of Travelling, Boarding and Lodging expenses etc.

MODIFIED ASSURED CAREER PROGRESSION SCHEME FOR THE CENTRAL GOVERNMENT EMLOYEES: CLARIFICATION-REGARDING (Click the link below to view)

http://document.ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/35034_3_2008-Estt.D-04072017.pdf

ABOLITION OF SPECIAL COMPENSATORY (HILL AREA) ALLOWANCE - RECOMMENDATIONS PF SEVENTH CENTRAL PAY COMMISSION (Click the link below to view)

http://doe.gov.in/sites/default/files/SC%28HA%29%20English_0.pdf

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TRAVELLING ALLOWANCE RULES - IMPLEMENTATION OF THE SEVENTH CENTRAL PAY COMMISSION   (Click the link below to view)   http://doe.gov.in/sites/default/files/TA%20English_0.pdf