GST on Education in India —
Exempt or 18%?
Which education services are exempt and which attract 18% GST — schools, colleges, private coaching, skill training, online courses and EdTech, explained with the latest law.
Education provided by an educational institution — a pre-school up to higher secondary (Class 12), or an institution giving a recognised, curriculum-leading degree/diploma — to its own students, faculty and staff is exempt from GST (Notification 12/2017-CT(R), entry 66). Private coaching, competitive-exam prep, skill/commercial training and online courses are taxable at 18%. The GST 2.0 rationalisation (eff 22 Sep 2025) did not change these core education exemptions.
GST on Education — Decision Table
The GST position for every common education and training scenario, with whether the supply is exempt or taxable at 18%.
| Service / Supply | GST Rate | Exempt? | Notes |
|---|---|---|---|
| School education (pre-school to Class 12) | Exempt | Yes | By recognised institution to its students |
| College / university (recognised degree) | Exempt | Yes | Curriculum-leading degree/diploma |
| Examination & admission services (to school) | Exempt | Yes | Up to higher secondary |
| Transport / catering / security to schools | Exempt | Yes | Auxiliary, up to higher secondary |
| Printed books | Nil | Yes | HSN 4901 — Nil rated |
| Private coaching / tuition centre | 18% | No | Not an educational institution |
| Competitive-exam coaching (NEET/JEE/UPSC) | 18% | No | Commercial coaching |
| Online courses / EdTech / test-prep | 18% | No | Unless recognised degree programme |
| Skill / commercial / corporate training | 18% | No | Private training providers |
| Higher-education auxiliary & non-student services | 18% | No | Generally taxable |
Core education exemptions (entry 66, Notification 12/2017-CT(R)) were retained under GST 2.0 effective 22 September 2025. Confirm on the official GST portal before invoicing.
School vs Coaching — Who is Exempt?
One test decides it: is the provider an "educational institution" as defined for GST? A recognised school, college or university teaching a statutory curriculum to its own students is exempt. A standalone coaching or training centre is a commercial supplier and is taxable at 18%.
Educational institutions — exempt
- Pre-school up to higher secondary (Class 12)
- Recognised degree/diploma courses
- Services to their own students, faculty & staff
- Auxiliary services (transport, catering, security) to schools
- No GST on tuition & exam fees
Coaching & training — taxable
- Private tuition & coaching centres
- NEET / JEE / UPSC / CAT exam prep
- Skill, commercial & corporate training
- Online courses & EdTech subscriptions
- Register & charge 18% once above threshold
A coaching centre named an "academy" or "school" is still taxable at 18% unless it is actually recognised by law or affiliated to a board/university and leads to a statutory qualification. The exemption follows legal recognition of the curriculum, not the brand name.
Not sure if your institute is exempt or taxable?
Get My GST Position →What Education Services Are Exempt?
Under Notification 12/2017-CT(R), entry 66, the following are exempt from GST:
- Services provided by an educational institution to its students, faculty and staff — pre-school up to higher secondary, and institutions offering a recognised, curriculum-leading degree or diploma.
- Conduct of examinations and services relating to admission by such institutions.
- Auxiliary services to schools up to higher secondary — transportation of students/faculty/staff, catering (including mid-day meals), security, housekeeping and cleaning.
- Printed books (HSN 4901) are Nil rated, and hostel accommodation provided by the institution to its own students is generally exempt.
Exemption is scoped to the institution's own students, faculty and staff and — for auxiliary services — only up to higher secondary. Auxiliary services to colleges/universities, and any service to outsiders, are generally taxable at 18%.
What Education Services Are Taxable?
These education-adjacent services are taxable at 18% and must be charged once the provider crosses the registration threshold:
- Private coaching & tuition — standalone coaching classes and tuition centres.
- Competitive-exam coaching — NEET, IIT-JEE, UPSC, CAT, banking, SSC, CLAT prep.
- Online courses, EdTech & test-prep subscriptions — unless a recognised degree programme.
- Skill, commercial & corporate training and private certification/workshops.
- Higher-education auxiliary services and services to non-students are generally 18%.
GST Registration for Coaching & Training
A coaching institute or training provider must register once aggregate turnover crosses ₹20 lakh a year (₹10 lakh in special-category states). Once registered it should:
- GST registration (GSTIN)
- Charge 18% on all fees
- GST-compliant tax invoices
- GSTR-1 (outward supplies)
- GSTR-3B (monthly/quarterly)
- Claim ITC on eligible inputs
- Books & records upkeep
- GSTR-9 annual return
Running a coaching or training business? Get registered and compliant.
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