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About this tool
Check whether a school, college, coaching or training service is GST exempt under Notification 12/2017 and calculate the 18% tax when it is not.
This calculator decides whether an education, coaching or training supply is exempt under entry 66, 69 or 80 of Notification No. 12/2017-Central Tax (Rate), and where it is taxable, computes the 18% GST on SAC heading 9992 with the CGST/SGST or IGST split. The dividing line is the definition of 'educational institution' in clause 2(y) of that notification: schools, and institutions awarding a qualification recognised by law, are exempt; coaching centres and online course sellers are not. It is aimed at school and college accounts teams, coaching institutes and freelance trainers issuing invoices.
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Read the result and use it in your planning or reporting.
Every result names the notification entry or SAC heading it rests on.
Add 18% on top of a fee or extract the tax from an advertised all-in price.
Handles the rule that support services are exempt only up to higher secondary level.
Yes — coaching classes are taxable at 18% under SAC 9992. A coaching centre is not an 'educational institution' under clause 2(y) of Notification 12/2017 because it does not itself award a qualification recognised by law, so the entry 66 exemption does not reach it.
Yes. Entry 66(a) of Notification 12/2017-CT(R) exempts services supplied by an educational institution to its students, faculty and staff, which covers pre-school through higher secondary fees and fees for degree courses whose qualification is recognised by law.
Not when the recipient institution provides education up to higher secondary or equivalent — entry 66(b) exempts transport, catering, security, cleaning and housekeeping supplied to such institutions. The same contract with a college or university is taxable at 18%.
Only once your aggregate turnover crosses the section 22 threshold, which is Rs 20 lakh for a supplier of services in most states and Rs 10 lakh in the specified special category states. Below that you can supply without registering, though voluntary registration is allowed. Confirm your own position with a GST practitioner.
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