04-Is GST Charged on Professional Programmes? Exploring Tax for Students & Members

Описание: GST on Participation Fees for Professional Programmes | Student vs Member Perspective

Is GST applicable on participation fees charged for professional programmes? Does the tax treatment differ for students vs members of professional institutes?

In this video, we break down the GST implications on participation fees for short-duration professional programmes, with a clear distinction between students enrolled in a recognized qualification course and members who have already qualified.

Discover how GST impacts participation fees for professional courses from a student and member perspective. Are you navigating your finance education or professional development with tax implications in mind? Dive into our analysis for key insights.

🔍 Key Topics Covered:

GST applicability on professional training programme fees

Entry No. 66(a) of Notification No. 12/2017-CT (Rate) explained

Why participation fees for students remain GST-exempt

Difference between student services vs member services

When GST @18% becomes applicable

Role of CBIC clarifications & judicial precedents

Common FAQs: duration, optional fees, certificates, accommodation & more

Audit sustainability & compliance perspective

💡 Key Insight:

No GST is chargeable on participation fees collected from students by an educational institution for professional programmes.
However, GST applies when the same programme is offered to members, as the student-institution relationship no longer exists.

📚 Source & Author:

Article: GST on Participation Fees for Professional Programmes: Student vs Member Perspective
Author: Raj Jaggi
Published on: CAclubindia


🎯 Who Should Watch?

Chartered Accountants & Tax Professionals

GST Consultants

Educational Institutions




Professional Bodies & Members

Students of CA, CS, CMA & Law

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