When GST applies
Education from recognised schools and universities leading to a recognised qualification is treated differently. Private online courses, coaching and digital content are generally taxable services.
Registration is compulsory once your aggregate turnover crosses the threshold for service providers, which is ₹20 lakh in most states and ₹10 lakh in some special category states. Some sellers register voluntarily earlier, for example to claim input tax credit.
Decide how GST shows on your prices
What a GST invoice shows
- Your legal name, address and GSTIN.
- An invoice number in a consistent series and the date.
- The SAC code for the service.
- The taxable value, the GST rate and the tax amount.
- CGST and SGST for buyers in your state, or IGST for buyers in another state.
Learners outside India
Sales to learners abroad may be treated as an export of services, with their own rules, such as filing a Letter of Undertaking. Ask your accountant how this applies to you.
Questions to ask your chartered accountant
- Do I need to register now, or once I cross the threshold?
- Should my prices include GST or add it on top?
- Which SAC code fits what I sell?
- How do I treat sales to learners outside India?
- Which returns do I file, and how often?
How TEACHNIQ helps
Academies in India can switch on GST invoices with their GSTIN, PAN, SAC code and rate, and choose whether prices include GST. TEACHNIQ does not file returns; export your sales for your accountant.