Article Details
  • Published Online:
    July  2026
  • Product Name:
    The IUP Journal of Accounting Research & Audit Practices
  • Product Type:
    Article
  • Product Code:
    IJARAP110726
  • DOI:
    10.71329/IUPJARAP/2026.25.3.200-211
  • Author Name:
    C A Peeyush Sharma
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    200-211
Volume 25, Issue 3, July-September 2026
Education and Training Services in India: GST Issues
Abstract

Introduction

The introduction of Goods and Services Tax (GST) on July 1, 2017 unified India’s indirect tax architecture, but the education and training sector has remained one of its most contested domains. Constitutionally, education is a fundamental right under Article 21-A, and the sector is widely characterized in economic literature as a merit good—a service whose social benefits exceed its private benefits, justifying public subsidization and fiscal preference (Musgrave, 1959). Against this backdrop, the GST law exempts services delivered by recognized ‘educational institutions’, while imposing an 18% standard rate on coaching, commercial training, and ed-tech platforms.