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GST Returns for Education

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Documents: Affiliation certificate, fee structure, hostel register, ancillary service contracts, and vendor master.

Fees: Starting from INR 1,499 per month (Exl GST and Govt. Charges) per institution or GSTIN.

Eligibility: Schools (pre-school to higher secondary), colleges, universities, NSDC/SSC vocational centres, ed-tech, and coaching.

Timeline: GSTR-1 by 11th, GSTR-3B by 20th, exempt supply reporting in Table 8.

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Education GST Compliance at a Glance

📌 TL;DR - GST Returns for Education Services at a Glance

Educational institutions defined in Para 2(y) of Notification 12/2017-CTR (pre-school to higher secondary, or recognised-qualification curriculum, or approved vocational course) are exempt under Entry 66(a) for services to students/faculty/staff, Entry 66(aa) for entrance examination conduct, and Entry 66(b) for inbound transportation, catering, security, and exam services (up to higher secondary only). Entry 66A covers government-funded bodies. Private coaching, ed-tech without recognised qualification, hobby classes, supplementary tuition, and crash courses = 18%. Boarding schools follow composite supply (Circular 82/01/2019-GST). Patron Accounting starts from INR 1,499 per month.

Education GST sits on a clean default of exemption under Entry 66 of Notification 12/2017-Central Tax (Rate) - but the default applies only to institutions meeting the precise definition of educational institution in Para 2(y): pre-school to higher secondary, or curriculum-based education leading to a qualification recognised by law, or approved vocational courses. Schools, government and aided colleges, recognised universities, and NSDC / SSC / ITI affiliated vocational centres fall inside. Coaching institutes, ed-tech platforms, hobby classes, and supplementary tuition fall outside - taxable at 18% under Heading 9992 / 999293.

The boundary is litigated regularly. Tutor Comp Info Tech AAR Kerala (October 2022) held an online education platform serving individuals, institutions, and government was NOT an educational institution and its services were taxable. Gujarat AAR (May 2026) confirmed that supplementary academic coaching for school students - even with a conceptual reinforcement aim - is commercial training under SAC 999293 at 18%. CBIC Circular 82/01/2019-GST clarified boarding school composite supply (tuition + hostel + transport + food bundled at the exempt rate). Patron Accounting LLP runs monthly education GST compliance starting from INR 1,499 per month per institution - covering Entry 66 mapping, Rule 42/43 reversal for mixed operations, ed-tech and coaching 18% returns, and DRC-01C / ASMT-10 defence.

Content is reviewed quarterly for accuracy.

What Is GST Returns for Education?

GST returns for education is the monthly compliance workflow for recognised educational institutions and commercial education businesses, covering classification of revenue streams (exempt under Entry 66 / 66A vs taxable at 18% under SAC 999293), composite supply treatment for boarding schools and bundled offerings (Circular 82/01/2019-GST), Rule 42/43 ITC reversal for mixed taxable / exempt operations, ancillary service exemption to schools up to higher secondary under Entry 66(b), and full GSTR-1 / GSTR-3B filing.

A complete monthly close also addresses Section 17(2) ITC reversal where exempt revenue dominates, books HSN classification (4901, 4903) for tax-free reading material vs 5% e-books, online educational journal supply (Circular 234/28/2024-GST), Section 2(6) aggregate turnover inclusion of exempt revenue for threshold and reversal ratios, and DRC-01C structural mismatch defence. The objective is correct classification per stream, audit-ready Entry 66 documentation, and zero exposure to a coaching reclassification demand.

Key Terms for GST Returns for Education:

Educational Institution: Para 2(y) of Notification 12/2017-CTR - an institution providing pre-school to higher secondary education, or education as part of a curriculum for a qualification recognised by Indian law, or an approved vocational education course.
Approved Vocational Education Course: Para 2(h) - a course run by an ITI / ITC affiliated to NCVT or SCVT, a modular employable skills course under MES, or a course delivered by an NSDC / SSC / approved sector skill council.
Qualification Recognised by Law: Degrees or diplomas issued by universities or institutions established under Indian law - UGC recognised, AICTE approved, MCI / NMC, BCI, ICAI, etc. Foreign degrees without Indian statutory recognition do not qualify.
Commercial Training and Coaching: SAC 999293 - any training, instruction, or coaching that does not lead to a qualification recognised by law. Taxable at 18%. Includes hobby classes, crash courses, supplementary tuition, and ed-tech platforms without statutory backing.
Composite Supply (Boarding Schools): Section 2(30) CGST read with Circular 82/01/2019-GST - tuition + hostel + transport + food bundled by an educational institution at the principal-supply rate; if the principal is exempt education, the whole bundle is exempt.
Section 17(2) + Rule 42/43: Common ITC reversal for institutions with mixed taxable and exempt output (e.g., a school plus a commercial canteen, or a university plus sponsored research at 18%).

Entry 66 Exempt

Who Needs This Compliance

Any education business or institution with the following compliance footprint needs ongoing monthly GST support:

Pre-school, primary, secondary, and higher secondary schools (CBSE / ICSE / IB / State Board / IGCSE)
Boarding schools and residential institutions with hostel + tuition + food bundled
Colleges and universities offering UGC / AICTE / MCI / BCI recognised programs
Vocational training centres affiliated to NSDC, SSC, NCVT, SCVT, or ITI
Coaching institutes for competitive exams (JEE, NEET, CAT, UPSC, CA, CS, banking)
Ed-tech platforms (online learning, test preparation, certification, language learning)
Hobby classes, music schools, dance academies, and art studios
Distance learning platforms and online degree programs without Indian statutory recognition
Universities running both recognised programs (exempt) and short certificate courses (taxable)
Schools with attached commercial canteens, bookstores, or sponsorship revenue
Educational service providers (security, transport, catering vendors to schools - exemption flow-through)

Statutory Deadlines

GSTR-1 by the 11th of the following month (or 13th for QRMP). GSTR-3B by the 20th (or 22nd / 24th for QRMP). Exempt supply reporting in GSTR-1 Table 8 and GSTR-3B Table 3.1(c). Annual GSTR-9 by 31 December of the following FY; GSTR-9C if aggregate turnover (including exempt) exceeds INR 5 crore.

Patron Accounting Services

Service	What We Do
Entry 66 Mapping and Exemption Defence	Mapping each revenue stream against the Para 2(y) definition - pre-school to higher secondary, recognised qualification curriculum, or approved vocational course; documentation of affiliation certificates (CBSE / UGC / AICTE / NSDC / SSC), curriculum recognition, and statutory backing. Defence ready for ASMT-10 or DRC-01.
Coaching / Ed-Tech 18% Compliance	For commercial training providers, monthly GSTR-1 with B2B / B2C taxable supplies under SAC 999293, GSTR-3B with output tax and full ITC, e-invoice compliance where applicable, and place-of-supply determination for online ed-tech (Section 12(2) IGST domestic; OIDAR / Section 13 cross-border).
Boarding School Composite Supply Setup	Per CBIC Circular 82/01/2019-GST, tuition + hostel + transport + food bundled by an educational institution to its students is a composite supply with exempt education as the principal supply - whole bundle exempt. We document the bundling, invoice template, and principal-supply test for any challenge.
Rule 42/43 ITC Reversal for Mixed Operations	Where the institution has both exempt (Entry 66) and taxable (commercial canteen, sponsored research, conference revenue) outputs, monthly Rule 42/43 reversal on common ITC; annual true-up at year-end; reporting in GSTR-3B Table 4(B)(1).
Ancillary Service Exemption Entry 66(b)	For schools up to higher secondary, validating transportation, catering, security, housekeeping, and exam services received as exempt under Entry 66(b). For service providers to such schools, documentation of the exemption claim for their own GSTR-1 reporting.
DRC-01C / ASMT-10 / Departmental Defence	Reply to notices challenging Entry 66 applicability, contesting commercial-coaching reclassification, defending the composite supply structure, and recovering past-period excess GST via Section 54 refund applications within the 2-year window.

Our Process

From onboarding and Entry 66 mapping through the monthly close and GSTR filing to the annual close and departmental defence.

Step 1

Onboarding

We collect GSTIN credentials, affiliation certificates (CBSE / UGC / AICTE / NSDC / SSC), the fee structure, the hostel register, ancillary contracts, the vendor master, and the last 12 months of returns. Output: an Entry 66 mapping memo in 5 to 7 working days.

Affiliation Fee structure

Onboarding 01

Step 2

Monthly Close

By the 7th of each month, we pull GSTR-2B, reconcile against the books, classify each revenue stream (Entry 66 exempt vs SAC 999293 taxable), and identify Rule 42/43 reversal and RCM on legal / GTA / security. Output: a monthly close memo.

Classify streams Rule 42/43

Reconcile 02

Step 3

GSTR-1 Filing

Outward supplies by the 11th, with taxable supplies (SAC 999293 at 18%) and exempt supplies in Table 8 (SAC 9992 with the Entry 66 reference).

SAC 999293 Table 8 exempt

GSTR-1 03

Step 4

GSTR-3B Filing

By the 20th (monthly) or 22nd/24th (QRMP). Output tax on commercial / coaching streams in Table 3.1(a); exempt outward in Table 3.1(c); ITC in Table 4(A); Rule 42/43 reversal in Table 4(B)(1); RCM in Table 3.1(d).

3.1(c) exempt 4(B)(1) reversal

GSTR-3B 04

Step 5

Annual Close

GSTR-9 with Entry 66 mapping, composite supply disclosure, an exempt turnover breakdown, and the Rule 42/43 annual true-up; GSTR-9C if applicable (turnover over INR 5 crore).

GSTR-9 9C if needed

Annual Close 05

Step 6

Departmental Defence

DRC-01C, ASMT-10, and DRC-01 replies within the statutory window; Section 73(5) voluntary disclosure to avoid penalty for past-period exposure; AAR application under Section 97 for boundary cases.

DRC-01C reply 73(5) disclosure

Defence 06

Document Checklist

The GST portal accepts PDF or JPEG uploads. Education compliance depends on accurate affiliation and revenue-stream classification data.

GSTIN login credentials for all State registrations
Affiliation / recognition certificates - CBSE / ICSE / State Board / UGC / AICTE / MCI / NMC / NSDC / SSC / NCVT / ITI
University / college registration documents and recognised-qualification mapping
Fee structure split into tuition, hostel, transport, food, exam fees, and ancillary
Hostel register, transport contract, catering contract, and security agreement
Vendor master with GSTIN, registration status, and supply category
Sample invoices showing the composite supply structure (boarding schools)
Past 12 months GSTR-1, GSTR-3B, GSTR-2B
Any prior ASMT-10, DRC-01A, or notice on Entry 66 / coaching classification

Common Challenges and How We Resolve Them

Challenge	Impact	How Patron Accounting Solves It
Department Reclassifies School Services as Coaching at 18%	Para 2(y) is precise - the institution must provide pre-school to higher secondary, recognised-qualification curriculum, or an approved vocational course to qualify.	We document the affiliation certificate, curriculum mapping to a recognised qualification, the statutory recognition citation, and prior favourable AAR rulings, differentiating from the negative Tutor Comp Kerala (2022) and Gujarat AAR (May 2026) comparators.
Ed-Tech Platform Claims Entry 66 Exemption - Rejected	Most ed-tech (test prep, certification, skill upgrade, language) does not lead to a recognised qualification and falls outside Para 2(y), taxable at 18% under SAC 999293 (Tutor Comp Kerala).	We restructure to charge 18% with full ITC (better than no-ITC exempt), defend past-period exposure via Section 73(5), and explore partnerships with recognised universities to bring program portions under Entry 66.
Boarding School Bundled Fee Challenged	Where hostel + tuition + transport + food is bundled, the department may seek to tax the ancillary components separately.	Per Circular 82/01/2019-GST we document that the bundle is one package, tuition is the principal supply by quantum and intent, and the institution itself provides or arranges the ancillary services - the whole bundle is then exempt.
Services TO Higher Education Wrongly Claimed Under Entry 66(b)	Entry 66(b) exemption for inbound transport, catering, security, and exam services is restricted to institutions up to higher secondary; colleges and universities do not get it.	We bill such services to colleges / universities at 18%, claim full ITC on the vendor side, and rectify past misapplication via voluntary disclosure.

Patron Accounting Fees

Fee Component	Amount
Monthly GST Returns - Single Institution / GSTIN	Starting from INR 1,499 per month (Exl GST and Govt. Charges)
Monthly Returns + Rule 42/43 + Boarding Composite Setup	Starting from INR 2,999 per month (Exl GST and Govt. Charges)
Entry 66 Mapping + Affiliation Documentation	Quote on call - per institution
Ed-Tech / Coaching 18% Compliance Setup	Quote on call - per business
Multi-Campus / Multi-GSTIN Group Compliance	Quote on call - per GSTIN
DRC-01C / ASMT-10 Reply on Entry 66	Quote on call - within the 7-day window
Government Fees on the GST Portal	NIL on filing; statutory tax and RCM are paid on actuals

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Returns for Education consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken

Stage	Estimated Timeline
Onboarding (credentials, mapping baseline)	5 to 7 days
Entry 66 mapping memo per institution	7 to 10 days
Monthly close and reconciliation	7th to 12th of each month
GSTR-1 filing	By 11th (monthly) or 13th (QRMP)
GSTR-3B filing	By 20th (monthly) or 22nd / 24th (QRMP)
Rule 42/43 monthly reversal	In each GSTR-3B
Composite supply documentation	5 to 7 days per program
Annual GSTR-9 / 9C	By 31 December of the following FY

Key deadlines: GSTR-1 by the 11th (or 13th for QRMP), GSTR-3B by the 20th (or 22nd/24th for QRMP), exempt supply reporting in Table 8 / Table 3.1(c), and annual GSTR-9 by 31 December (with GSTR-9C if aggregate turnover including exempt exceeds INR 5 crore).

Key Benefits

Why Engage a Professional

Entry 66 Defended

Exemption backed with affiliation and recognition documentation - eliminates reclassification risk.

Boarding Composite Setup

Per Circular 82/01/2019-GST - whole bundle exempt.

Coaching / Ed-Tech Optimised

18% with full ITC and clean GSTR-1 / 3B filing.

Rule 42/43 Computed Monthly

Prevents DRC-01C exposure for mixed operations.

Entry 66(b) Kept Clean

Schools up to higher secondary properly classified for inbound services.

Lower Long-Term Cost

One INR 1,499 per month engagement avoids the typical reclassification demand on a single audited year.

Trusted by Businesses Across India

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Trusted by Hyundai, Asian Paints, Bridgestone, and a growing portfolio of schools, universities, ed-tech startups, NSDC-affiliated vocational centres, and coaching institutes across Pune, Mumbai, Delhi, and Gurugram.

Outcome proof: a Gurugram-based residential boarding school facing a INR 1.9 crore ASMT-10 reclassification demand on bundled hostel + tuition + transport + food charges closed the position at nil through a documented composite supply structure aligned to CBIC Circular 82/01/2019-GST and Entry 66(a) affiliation evidence.

With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India both in-person and remotely. See our GST returns support in Delhi for local coordination.

DIY vs Patron Accounting Education Compliance

Parameter	DIY / Internal Team	Patron Accounting Compliance
Entry 66 mapping	Generic claim - no documentation pack	Affiliation certificate + curriculum mapping documented
Boarding school bundle	Often invoiced separately - tax exposure	Composite supply per Circular 82/01/2019-GST
Coaching classification	Often disputed - 18% vs Entry 66	Clean SAC 999293 with full ITC discipline
Rule 42/43 reversal	Year-end scramble for mixed operations	Monthly reversal + annual true-up
Entry 66(b) ancillary	Misapplied to higher education (taxable)	Restricted to up to higher secondary as per the entry
Cost (typical)	Hidden - reclassification demand, ITC reversal exposure	Starting from INR 1,499 per month
Audit / board comfort	Low	High - signed monthly compliance pack

Related Patron Services

Education compliance connects with other GST workstreams. Patron also handles:

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Returns - core monthly GSTR-1 / GSTR-3B compliance for non-education flows.
GST Audit - statutory and management audit including Entry 66 and Rule 42/43 review.
GST Notice - ASMT-10, DRC-01A, and DRC-01 representation on Entry 66 reclassification.
GST Annual Returns - GSTR-9 / GSTR-9C with composite supply and exempt turnover disclosure.

We also offer GST Classification and HSN/SAC Advisory (SAC 9992 vs SAC 999293), GST Reverse Charge Mechanism (RCM) Compliance (RCM on legal, GTA, and security services typical for schools), and GST Advance Ruling (AAR and AAAR) under Section 97 for boundary classification questions, as part of the same engagement.

Legal and Compliance Framework

Governing Act and Rules: Central Goods and Services Tax Act, 2017 read with the CGST Rules, 2017 and the exemption notifications under Heading 9992 (Education services).

Element	Reference
Charging section	Section 9 CGST + Section 11 exemption power
Education exemption - CGST	Notification 12/2017-CTR Entry 66 dated 28 June 2017
Education exemption - IGST	Notification 9/2017-IT(R) corresponding entry
Heading / SAC	9992 - Education services
Commercial coaching SAC	999293 - Commercial training and coaching services
Educational institution definition	Para 2(y) Notification 12/2017-CTR
Approved vocational education	Para 2(h) - ITI/ITC NCVT/SCVT; MES; NSDC; SSC
Entry 66(a)	Services by EI to students, faculty, staff
Entry 66(aa)	Services by EI by way of conduct of entrance examination
Entry 66(b)	Services to EI (up to higher secondary) - transport / catering / security / exam
Entry 66A	Services to government-funded educational bodies (inserted via amendment)
Composite supply principle	Section 2(30) and Section 8(a) CGST Act
Boarding school composite supply	CBIC Circular 82/01/2019-GST dated 1 January 2019
Online educational journals	CBIC Circular 234/28/2024-GST
Printed books exemption	HSN 4901 / 4903 in the CGST Schedule (Goods)
E-books / online journals	5% under Notification 1/2018-CTR amendment
Tutor Comp AAR Kerala	Ed-tech platform not exempt - October 2022
Gujarat AAR 2026	Supplementary academic coaching = SAC 999293 at 18%
Common ITC reversal	Section 17(2) CGST read with Rule 42 / 43
Aggregate turnover	Section 2(6) CGST - includes exempt turnover
Demand - non fraud	Section 73 CGST - 10% penalty or INR 10,000; 3-year limit
Demand - fraud	Section 74 CGST - 100% penalty; 5-year extended period
Unified demand FY 2024-25	Section 74A CGST
Refund time limit	Section 54(1) - 2 years from the relevant date

Authoritative references: Notification 12/2017-CTR (Education Exemption Entry 66), CBIC Circular 82/01/2019-GST (Composite Supply in Education), and the CGST Act and Rules (CBIC Tax Information).

Are school and college services exempt from GST?

Yes, subject to the institution meeting the definition of educational institution in Para 2(y) of Notification 12/2017-CTR. Pre-school, primary, secondary, and higher secondary schools are exempt under Entry 66(a). Colleges and universities are exempt if their courses lead to a qualification recognised by Indian law (UGC / AICTE / MCI / NMC / BCI / ICAI approved). Approved vocational courses (NSDC / SSC / NCVT / ITI affiliated) are also exempt.

Are coaching classes taxable under GST?

Yes. Private coaching institutes that do not lead to a qualification recognised by Indian law are taxable at 18% under SAC 999293 (commercial training and coaching services). This includes coaching for competitive exams (JEE, NEET, CAT, UPSC), crash courses, hobby classes, supplementary tuition, and most ed-tech platforms. The Tutor Comp AAR Kerala (2022) and Gujarat AAR (May 2026) have confirmed this position.

What services received by schools are exempt under Entry 66(b)?

Entry 66(b) of Notification 12/2017-CTR exempts the following services when received by educational institutions providing education up to higher secondary: transportation of students, faculty, and staff; catering including any government-sponsored mid-day meal scheme; security, cleaning, and housekeeping services; and services relating to admission to or conduct of examination by such institution. The exemption does not extend to colleges or universities.

Are boarding school fees with hostel and food exempt?

Yes. CBIC Circular 82/01/2019-GST clarifies that when an educational institution provides tuition, hostel, transport, and food as a bundled package to its students, the supply is a composite supply with exempt education as the principal supply. The entire bundle is exempt under Entry 66(a). The institution must itself provide or arrange the ancillary services; outsourcing to third-party caterers serving directly does not get the same flow-through.

Is online ed-tech taxable under GST?

In most cases, yes. Online education platforms that do not lead to a qualification recognised by Indian law fall outside Para 2(y) of Notification 12/2017-CTR and are taxable at 18% under SAC 999293. The Tutor Comp Info Tech AAR Kerala (October 2022) held that an online platform serving individuals, institutions, and government does not qualify as an educational institution and its services are taxable. Cross-border ed-tech is OIDAR under Section 14 IGST.

Are entrance examination services exempt?

Yes. Entry 66(aa) of Notification 12/2017-CTR exempts services provided by an educational institution by way of conduct of entrance examination against payment of an entrance fee. This covers JEE, NEET, CAT, GATE, UGC NET, and similar entrance examinations conducted by recognised educational institutions or testing agencies on their behalf. Third-party agencies conducting tests are taxable per the relevant AAR rulings.

What is the GST rate on printed books and online journals?

Printed books under HSN 4901 (printed books, brochures, leaflets) and HSN 4903 (children's picture, drawing, or colouring books) are exempt from GST. E-books, online educational journals, and digital subscriptions to academic content attract 5% GST. CBIC Circular 234/28/2024-GST provides additional clarification on online educational journal supply to higher education institutions.

What is the cost of monthly GST returns for education at Patron Accounting?

Starting from INR 1,499 per month (Exclusive of GST and government charges) for single-institution / single-GSTIN basic compliance. Monthly returns plus Rule 42/43 plus boarding composite setup package starts from INR 2,999 per month. Entry 66 mapping, ed-tech / coaching setup, multi-campus compliance, and DRC-01C reply are quoted separately based on scope.

School ke transport aur canteen par GST lagega?

Agar school higher secondary tak ki padhai provide karta hai, toh Entry 66(b) ke under transport, catering (including mid-day meal), security, and exam services par GST exempt hai - jab school ko ye services di jaati hain. Lekin college / university ko di jaane wali ye services taxable hain @ 18%. Boarding school me tuition + hostel + food + transport bundle composite supply hai aur poora bundle exempt hai per CBIC Circular 82/01/2019-GST.

Quick Answers

Is school education exempt from GST? Yes - Entry 66(a) of Notification 12/2017-CTR for educational institutions per Para 2(y).
Are coaching classes taxable? Yes - 18% under SAC 999293 commercial training and coaching services.
Are ed-tech platforms taxable? Yes - 18% if the course does not lead to a recognised qualification (Tutor Comp Kerala AAR 2022).
What services to schools are exempt? Entry 66(b) - transport, catering, security, and exam services to schools up to higher secondary.
Is a boarding school bundle exempt? Yes - composite supply per CBIC Circular 82/01/2019-GST.
Are printed books exempt? Yes - HSN 4901 / 4903; e-books and online journals at 5%.

Why Move Now on Education GST

Education sector GST scrutiny has intensified since 2024, with multiple AAR rulings (Tutor Comp Kerala 2022, Gujarat AAR May 2026) reclassifying ed-tech and supplementary coaching as commercial training.

Schools running attached commercial canteens or sponsored research without Rule 42/43 monthly reversal face DRC-01C exposure, and boarding schools without a documented composite supply structure invite reclassification at audit. Voluntary disclosure under Section 73(5) before an SCN waives penalty.

Patron Accounting starts from INR 1,499 per month - the smallest investment a school or coaching institute can make against a six-figure reclassification demand.

A Strict Exemption Default With Sharp Boundaries

Education GST runs on a strict exemption default under Entry 66 of Notification 12/2017-CTR for institutions meeting the Para 2(y) definition - pre-school to higher secondary, recognised-qualification curriculum, or approved vocational course. Coaching institutes, ed-tech platforms, hobby classes, and supplementary tuition are commercial training at 18% under SAC 999293.

Boarding schools follow composite supply (Circular 82/01/2019-GST) and ancillary services to schools up to higher secondary are exempt under Entry 66(b), while Rule 42/43 reversal applies to mixed operations. Patron Accounting LLP, with CA and CS professionals practising for 15+ years across Pune, Mumbai, Delhi, and Gurugram, runs end-to-end education GST compliance starting from INR 1,499 per month per institution / GSTIN.

Pair it with core GST Returns, a periodic GST Audit, your annual GST Annual Returns, and expert GST Notice representation.

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Education GST Support Across India

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves schools, universities, ed-tech, and coaching institutes across India - both in-person and remotely.

Education GST Returns Support by City

Monthly Entry 66 mapping, coaching 18% returns and boarding composite setup, on-the-ground and remote

Related Services

End-to-end support across the GST compliance stack

Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on any amendment to Notification 12/2017-CTR Entry 66 / 66A / Para 2(y), a new CBIC circular on education composite supply, or an AAR/GSTAT/High Court ruling on the educational institution definition or coaching boundary.

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