How much GST is in a coaching fee?
Enter the fee, say whether GST is already inside it and pick the states, and the tool splits it into taxable value, CGST and SGST or IGST at the coaching rate of 18%.
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The numbers shown are an example. Replace them with your own.
For example 10000 or 1,18,000.50.
Leave blank to use the rule pack: 18% for coaching, nil for school tuition.
For a fee from a family (no GSTIN) the place of supply is the address on record, else your own state.
Optional. A registered payer’s state decides the tax type, and it takes priority over the address.
Coaching fees are usually collected before teaching, which changes the paperwork.
GST on this fee
Taxable value
₹8,474.58
GST in it
₹1,525.42
Total the payer pays
₹10,000.00
| Line | Rate | Amount |
|---|---|---|
| Taxable value | ₹8,474.58 | |
| CGST | 9% | ₹762.71 |
| SGST | 9% | ₹762.71 |
| Total | ₹10,000.00 |
- Same state: the tax is split into CGST and SGST (half each).
- No payer address given, so the place of supply is your own state.
- Place of supply: Rajasthan (IGST Act 2017 s.12(2)).
- The tool back-calculates the taxable value from the amount that includes GST.
- Commercial coaching is taxed at 18% in the rule pack (SAC 999293).
Do you need to charge GST at all?
- Registration is needed above ₹20,00,000 of yearly turnover for services (a lower limit applies in some special-category states).
- E-invoicing applies above ₹5,00,00,000 of yearly turnover.
- Turnover counts all your taxable supplies together. Ask your CA before you decide.
Verify with your CA. This tool applies an unverified rule pack (rates as on 22 Sep 2025) and is not tax advice.
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How to work out GST on a coaching fee
Enter the fee and say whether GST is included
Type the amount in rupees. Choose "includes GST" if the quoted fee already has tax inside it, or "add GST on top" if the tax is extra.
Pick your state and the payer’s state
Choose the state where your institute is registered. Add the student’s state from the address you hold, or the payer’s GSTIN if a business pays.
Read the breakup
See the taxable value, CGST and SGST (same state) or IGST (different state), and the total. The tool adds back any one or two paise of round-off so the parts always equal the amount.
Tick "advance" if you take the fee before classes
The tool then lists the receipt voucher, refund voucher and credit note steps from the rule pack, for your CA to confirm.
Is GST charged on coaching fees?
In the rule pack this tool uses, commercial coaching is taxable at 18% (SAC 999293), while school education up to higher secondary is exempt under Notification 12/2017-Central Tax (Rate), entry 66. A centre with a school and a coaching arm can have both. Goods such as books and uniforms, and some hostel, mess and transport services, depend on facts only your CA can settle.
| Fee head | Coaching centre | School |
|---|---|---|
| Tuition, admission, registration, exam fee | 18% GST | Exempt |
| Late-payment fee | Taxed like the main fee (18%) | Follows the exempt fee |
| Refundable caution deposit | Not a supply while held | Not a supply while held |
| Cheque-bounce charge | No GST | No GST |
| Hostel | Exempt up to ₹20,000 per person per month for stays of 90+ days (since 15 Jul 2024); otherwise your CA sets it | Exempt |
| Study material and uniform | Goods: the rate depends on the item (your CA) | Goods: the rate depends on the item (your CA) |
How is GST taken out of a tax-inclusive fee?
When the fee already includes GST, the tool finds the largest taxable value whose tax, computed forward at the rate, does not exceed the amount: roughly amount ÷ 1.18 at 18%. Each of CGST and SGST is half the rate, rounded half up on its own, so they are always equal. If the parts are one or two paise short of the amount, the gap is shown as a round-off line rather than hidden inside the tax.
What is a receipt voucher and when do you need one?
Coaching fees are usually collected before classes. The rule pack treats such money as an advance: you issue a receipt voucher (CGST Rules, rule 50) when you receive it, issue the tax invoice when you teach and adjust the advance, and issue a refund voucher (rule 51) if you return an advance. A credit note (CGST Act, section 34) covers a refund of a fee already invoiced. Your CA confirms the timing and the paperwork for your case.
Is 18% GST charged on coaching centre fees?
Commercial coaching is taxable at 18% in the rule pack this tool uses (SAC 999293). Whether it applies to your supplies depends on your registration and turnover, so confirm with your CA.
How do you calculate GST when the fee already includes it?
Divide the amount by 1.18 to get the taxable value at 18%, then compute the tax on that value. The tool does this to the paisa and shows any tiny round-off.
When is CGST and SGST charged, and when IGST?
If the place of supply is in the same state as your registration, tax is split equally into CGST and SGST. If it is in another state, the whole tax is IGST. For a family without a GSTIN the place of supply is the address on record, else your own state.
Do schools charge GST on tuition fees?
The rule pack treats school education up to higher secondary as exempt (Notification 12/2017-Central Tax (Rate), entry 66), so tuition carries no GST. Other charges can differ: ask your CA.
Do I need a receipt voucher for an advance fee?
The rule pack says to issue a receipt voucher when you receive an advance for a taxable supply, and a refund voucher if you return it. Confirm the details with your CA.
Do this automatically in Acavya: GST per fee head, tax invoices, receipt vouchers and credit notes from one rule pack.
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