Answer By law4u team
Under Indian law, GST (Goods and Services Tax) applies differently to educational institutions and healthcare services, with several exemptions provided under the GST Act, 2017. 1. Educational Institutions Exempt from GST: Services provided by educational institutions up to the higher secondary level (Class 12) are exempt from GST. Definition of Educational Institution: Institutions providing education as part of a curriculum recognized by law, leading to a degree, diploma, or qualification. Higher Education: Colleges and universities recognized by law are also exempt if they provide education up to a recognized degree. Coaching Institutes & Private Tuitions: These are not exempt and are subject to 18% GST. 2. Healthcare Services Exempt from GST: Healthcare services provided by hospitals, clinics, and doctors are fully exempt under GST. Medical Services: Treatments provided by doctors, diagnostic tests, and surgeries are not taxable. Exception: Cosmetic surgeries and unrecognized medical treatments may attract GST. Pharmaceuticals & Medical Equipment: Medicines and medical equipment are taxable at different GST rates (5%, 12%, or 18%). Conclusion Educational institutions (up to higher secondary) and recognized universities are exempt from GST. Private coaching centers and training institutes are taxable. Healthcare services provided by hospitals and doctors are exempt, but cosmetic procedures and medical products may attract GST.
