The tax regime requires compulsory contribution to be made
by the citizens to the Government in order to enable them carry out
the developmental activities for the country. The recent
introduction of the Goods and Services Tax (hereinafter referred to
as "GST") has subsumed the multiple taxes prevalent in
the Indian system including Central Excise Duty, Service Tax,
Entertainment Tax, Value Added Tax/Sales Tax, Octroi and Entry tax,
etc. This single taxation, applicable only on value addition made
at each stage with respect to the goods and services.
New subject covered under GST
The applicability of GST on educational services was not clear
owing to the contrary notifications issued by the Government in
this regard. As per the provisions of GST notification no.11/ 2017
the tax applicable on the education services is 18%. However, in
respect of another GST notification no. 12/ 2017 the services
provided by an educational institution to its students, faculty
