Schools + recognized colleges + government skill schemes 100% EXEMPT. Coaching + EdTech + online courses 18%. Books 5%, e-books 18%. Major EdTech cost impact.
EDUCATION GST EXEMPTION: (1) SCHOOLS (pre-school to higher secondary): 100% EXEMPT. (2) RECOGNIZED COLLEGES + UNIVERSITIES (UGC, AICTE approved): 100% EXEMPT. (3) BOARDS (CBSE, ICSE, State Board): EXEMPT. (4) GOVERNMENT SKILL DEVELOPMENT programs: EXEMPT. (5) APPROVED VOCATIONAL training: EXEMPT. (6) PUBLIC EXAM CONDUCTING (UPSC, NEET): EXEMPT. NOT EXEMPT: (1) COACHING/TUTORING: 18%. (2) ONLINE COURSES: 18%. (3) PRIVATE EDUCATION: 18%. (4) NON-RECOGNIZED institutions: 18%.
COACHING + EDTECH GST: (1) COACHING CLASSES (Aakash, Allen, FIITJEE): 18% GST. (2) ONLINE COURSES (Byju's, Unacademy, Vedantu, upGrad): 18% GST. (3) MOOCs (Coursera India, edX): 18% GST. (4) PROFESSIONAL CERTIFICATION (CA, CS, CMA prep): 18%. (5) LANGUAGE COURSES + skill training: 18%. (6) CORPORATE TRAINING: 18%. EXAMPLE: ₹1L Byju's annual subscription. (a) GST 18% × ₹1L = ₹18K additional. (b) Total ₹1.18L. (c) Consumer absorbs GST. (d) 80E education loan interest separately deductible. KEY: only formal recognized education exempt.
EDUCATIONAL MATERIALS GST: (1) PRINTED BOOKS: 5% (textbooks + reference). (2) NEWSPAPERS + JOURNALS: 5%. (3) PERIODICALS: 5%. (4) E-BOOKS: 18%. (5) NOTEBOOKS + STATIONERY: 12%. (6) PENCIL/PEN/REGULAR STATIONERY: 12%. (7) EXAM PAPERS + PUBLICATIONS: 5%. (8) LAB EQUIPMENT: 12%. STRATEGIC: (1) Schools/colleges buying books: 5% (exempt activity has NO ITC benefit). (2) Bookstores: 5% GST output + 5% input — minimal impact. (3) DIGITAL MIGRATION to e-books: jump from 5% to 18%. Major impact on EdTech adoption.
GOVERNMENT SKILL DEVELOPMENT: (1) PMKVY (Pradhan Mantri Kaushal Vikas Yojana): EXEMPT. (2) DDU-GKY (Deen Dayal Upadhyaya Gramin Kaushalya Yojana): EXEMPT. (3) NATIONAL SKILL DEVELOPMENT mission programs: EXEMPT. (4) NSDC partner programs: EXEMPT (specific). (5) Industrial Training Institutes (ITIs): EXEMPT. (6) GOVT polytechnics: EXEMPT. STRATEGIC: Government-recognized skill programs — no GST. Private skill training — 18%. CSR partnerships with NSDC: GST-exempt. NEET/JEE coaching: 18% (private coaching). Government coaching for SC/ST/OBC: EXEMPT (specific schemes).
EDUCATION GST STRATEGY: (1) MAIN SCHOOLING: zero GST cost. (2) PRIVATE TUTORING + COACHING: factor 18% GST. ₹1L coaching = ₹1.18L. (3) ONLINE LEARNING SUBSCRIPTIONS: 18% — high-value monthly bills hurt. (4) CHILDREN'S 80C: ₹1.5L school + university tuition (old regime). (5) EDUCATION LOAN 80E: full interest deductible (no GST issue on loan). (6) BUSINESS TRAINING: 18% GST + ITC available for businesses. (7) SCHOLARSHIPS + grants: separate GST treatment. (8) FOREIGN UNIVERSITIES exam fees: variable. (9) FOREIGN ONLINE COURSES (Coursera India): 18%. (10) PARENTS PAYING: bear GST cost. RECOMMENDED: claim 80E + 80C where applicable. EDTECH cost factor 18% in subscription decisions.