GST on Education Services — Schools, Colleges, Coaching (2026)
Education services provided by recognised institutions (schools, colleges, universities) are fully exempt from GST. Coaching institutes, training centres, and online courses are taxable at 18%. Books and printed stationery are exempt.
Quick Reference
School/College Fees
0% (Exempt)
Coaching Classes
18%
Online Courses (EdTech)
18%
Printed Books
0% (Exempt)
Notebooks
12%
GST Rate
0% / 18%
SAC 9992
Schools and Colleges — Exempt
Pre-school, K-12, and higher education services by institutions recognised by law (CBSE, ICSE, state boards, UGC-affiliated colleges, IITs, IIMs) are fully exempt from GST. Tuition fees, exam fees, and hostel fees are all exempt.
Coaching Institutes — 18%
Private coaching classes, test preparation centres (IIT-JEE, NEET, CA, UPSC), and vocational training centres not recognised by the government attract 18% GST. This includes online coaching platforms.
Online Courses and EdTech — 18%
Online learning platforms (Coursera, Udemy, Unacademy, Byju's) charge 18% GST on their subscriptions and course fees. Government-approved/NSDC-affiliated skill development courses may be exempt.
Books and Stationery
Printed books are exempt (HSN 4901). Notebooks and exercise books attract 12%. Ballpoint pens attract 12%. Art/craft supplies 12–18%.
Skill Development Courses — Conditional Exemption
Vocational training courses leading to a government-recognised certification may be exempt from GST. Courses under National Skill Development Corporation (NSDC) partnerships are generally exempt.
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No. Fees charged by schools affiliated with recognised boards (CBSE, ICSE, state boards) are fully exempt from GST.
Yes. Coaching classes are not exempt — they attract 18% GST. You must register when your annual revenue exceeds ₹20 lakh and charge GST on all fees.
Yes. Online coaching for competitive exams (IIT-JEE, NEET, CAT, UPSC) attracts 18% GST even if the content is digital.
Yes — coaching institutes are taxable suppliers, so they can claim ITC on rent, furniture, computers, software, electricity (if in a commercial building), and other business expenses.
