How do state coaching laws differ, and what should a receipt show?
States differ on student thresholds, registration validity, instalments, refunds and fines, so check your own state's text, and print your registration number and expiry, the instalment and the refund policy on every receipt.
Last reviewed: Published: 9 min read
Quick answer: as of Oct 2026 India has no single binding coaching law. The Ministry of Education Guidelines 2024 are a model; states then legislate separately. Rajasthan passed the Coaching Centres (Control and Regulation) Act 2025 (Act 16 of 2025, gazetted 26 Sep 2025), but whether it has commenced is unconfirmed. Assam (Act 32 of 2025) and Haryana (2024 Act, with rules reportedly notified 24 Aug 2026) are reported from a single secondary source. Older laws exist in Goa, Uttar Pradesh, Bihar, Manipur, Karnataka and Jammu and Kashmir, and Andhra Pradesh and Maharashtra have drafts. Always read the current state text and ask your lawyer which law applies to each of your branches.
What is the status of coaching laws state by state?
| State | Status | Key points reported |
|---|---|---|
| Rajasthan | Coaching Centres (Control and Regulation) Act 2025, Act 16 of 2025, gazetted 26 Sep 2025. Commencement unconfirmed | More than 100 students; registration valid 3 years; at least 4 equal instalments; pro-rata refund within 10 days; no fee increase mid-course; up to 5 hours a day plus a weekly off; counselling; penalties ₹50,000, ₹2 lakh, then cancellation; no minimum-age clause in the enacted text |
| Assam | Act 32 of 2025 (single secondary source) | Registration; age 16 or post-secondary exam; website disclosures; fine up to ₹1 lakh |
| Haryana | 2024 Act; rules reportedly notified 24 Aug 2026 (single secondary source) | Full-time counsellor; fines ₹25,000 and ₹1 lakh |
| Goa, Uttar Pradesh, Bihar, Manipur, Karnataka, Jammu and Kashmir | Older laws: Goa 2001, UP 2002, Bihar 2010, Manipur 2017 (with Rules 2022), Karnataka 2001, J&K 2010 (secondary source) | Thresholds vary widely, for example more than 3 students in UP, more than 10 in Bihar and more than 20 in Manipur |
| Andhra Pradesh | Draft Rules 2026 (secondary source) | More than 30 students a day; 5-hour cap; refund in 10 days; ban on withholding certificates; wellness cells |
| Maharashtra | Draft Act, Aug 2026 (secondary source) | 25-student threshold; 10-year record retention |
Which rules are common to most laws and the MoE model?
- Registration of the centre, usually per branch and with renewal; Rajasthan's text says 3 years.
- A student-count threshold below which the law does not apply, ranging from a handful of students to 100.
- Pro-rata refund within 10 days, including hostel and mess where applicable.
- No fee increase during a course and a cap on hours (5 a day) with a weekly off.
- Counselling or wellness arrangements and a grievance route.
- Fines that escalate to cancellation of registration.
Where do the laws differ most?
| Point | How it varies | Why it matters to you |
|---|---|---|
| Student threshold | From 3 or 10 in older laws to more than 100 in Rajasthan; 50 in the MoE model | Decides whether the law applies to a small centre at all |
| Minimum age | MoE model says 16 or secondary exam; Assam similar; Rajasthan enacted text has no clause | Changes your admission check |
| Instalments | Rajasthan asks for at least 4 equal instalments | Your fee schedule may need re-cutting |
| Registration validity | 3 years in Rajasthan; varies elsewhere | Renewal calendar per branch |
| Penalties | ₹25,000 to ₹2 lakh, then cancellation, depending on the state | Risk sizing for your board |
| Records | Maharashtra draft proposes 10-year record retention | Retention and legal holds (also see DPDP duties) |
What should a coaching fee receipt show?
The MoE model and most state laws expect a receipt for every payment, and the registration number and expiry on receipts, prospectus, public pages and advertisements. A practical receipt layout is below. Treat the first rows as the minimum and the state-specific rows as items to add once your lawyer confirms your law applies.
| Field | Why it is there |
|---|---|
| Centre name, address, branch | Registration is per branch |
| Registration number and expiry date | Expected on receipts, prospectus, public page and ads under the model and several state laws |
| Receipt number, date and cashier | Unique serial from a number series, with an audit trail |
| Student name, batch, course and course dates | Supports the pro-rata refund calculation |
| Fee head breakdown (tuition, hostel, mess, material) | Hostel and mess are refunded pro-rata too |
| Instalment number and the schedule (for example 2 of 4) | Needed where a law requires a minimum number of equal instalments |
| GST: taxable or exempt flag, SAC code, rate and tax amount; GSTIN if registered | Coaching is taxable at 18%; verify with your CA |
| Payment mode and reference (cash, UPI, cheque, card) | Cash receipts of ₹2 lakh or more are barred in certain situations; verify with your CA |
| Refund policy summary and the 10-day refund promise | Shows parents the rule in writing |
| Grievance contact and the 30-day target | Complaints are expected to be resolved within 30 days under the model |
How do you handle several states and branches?
Handling coaching laws across states and branches
Step 1: list every branch with its state and student count
Count enrolled students per branch, and note online batches separately because their treatment is unsettled.
Step 2: map each branch to a law
For each state, record whether an Act, rules or only the MoE model applies, and whether the Act has commenced.
Step 3: keep a per-branch rule sheet
Note the threshold, registration validity, minimum age, instalment minimum, refund clock, hours cap and fines for that branch.
Step 4: align the receipt and fee schedule
Print the registration number and expiry, split fees into the instalment count the law needs and put the refund policy on the receipt.
Step 5: schedule reviews
Re-check status every quarter, because several laws are new, in draft or reported from one source.
How does software handle state differences?
A rule-pack engine keeps each state's rules as versioned data with source URLs and the date and person who verified them, switches rules on by state and student count, and flags packs that are unverified. Acavya works this way, so a law change is a data update. Rule packs marked unverified are labelled in the product, because several of the laws above have not been confirmed against gazette text. See the coaching centres solution.
Has the Rajasthan coaching Act come into force?
Our notes say it was gazetted on 26 Sep 2025 as Act 16 of 2025, but whether it has commenced is unconfirmed. Check the latest government notification before treating it as in force.
Does my small tuition centre need registration?
It depends on your state and your student count. The MoE model applies above 50 students; older state laws set thresholds as low as 3 students in Uttar Pradesh and 10 in Bihar. Check your state's text.
Do we need to print the registration number on receipts?
The model guidelines and several state laws expect it on receipts, the prospectus and advertisements. Printing it is low cost and a safe default once you are registered.
What if I run centres in two states?
Each branch follows its own state law. Keep a per-branch rule sheet and avoid one common fee policy unless it satisfies the stricter state.
See how state rule packs and receipts work for a multi-branch coaching centre.
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