The core rules at a glance
GST confuses every school accountant at least once. Here's the short version: under Section 11(1) of the CGST Act, educational services — including tuition fees — supplied by recognized schools are exempt from GST. That's why a school's core tuition fee carries no GST.
But not everything a school charges is exempt. Services like hostel accommodation, transport, and canteen may attract GST depending on how they're billed. The precise treatment differs school to school, which is exactly why fee-GST configuration needs to be per-school and per-fee-type.
- Tuition fees from recognized schools → GST-exempt (Section 11(1) CGST Act)
- Hostel / boarding fees → may attract GST, check your state guidance
- Transport fees → may attract GST depending on billing structure
- Examination fees, library fees → typically follow the tuition exemption
CGST + SGST vs IGST
When GST does apply, the rate is 18% for education-related services. Within the same state it splits into 9% CGST + 9% SGST; between states it becomes a single 18% IGST. Getting the state-code check right matters — an inter-state sale with CGST/SGST instead of IGST is a compliance error.
- Same state (intra-state) → 9% CGST + 9% SGST
- Different state (inter-state) → 18% IGST
- SAC code for IT services → 998314
How E-CampusBridge automates it
E-CampusBridge handles this for you. Each school configures GST per fee type (Tuition, Hostel, Transport, Library, Lab, Exam, Other). The platform then auto-computes CGST/SGST or IGST based on the school's state code, generates GST-compliant PDF invoices (ECB-2026-00001 format) with HSN/SAC codes, and keeps the invoice trail ready for audit.
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