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The Goods and Services Tax (GST) has a significant impact on various sectors, including education. In India, GST on education
primarily targets private institutions and coaching centers, which are
taxed at 18%. This rate applies to services that do not follow a
specific curriculum or lead to a recognized qualification. Educational
materials such as textbooks and stationery are taxed at a lower rate of
12%. However, core educational services provided by institutions up to
higher secondary level are exempt from GST, ensuring that basic
education remains accessible. Recent updates from the 49th GST Council
meeting have extended exemptions to authorities conducting entrance
examinations, reflecting the government’s commitment to supporting
educational growth.
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