GST on Education: School Fees, Coaching, Books and Uniforms
In short: school fees up to Class 12 and fees for recognised degree courses are exempt. Coaching and tuition classes charge 18% GST. Since 22 September 2025, notebooks, pencils, sharpeners, erasers and maps are at nil, and uniforms are at 5% up to ₹2,500 a piece.
Hinglish me: School fees par GST nahi lagta, lekin coaching par 18% lagta hai. Copy, pencil, rubber ab GST-free hain.
Services: fees
| Service | GST |
|---|---|
| School fees, pre-school to Class 12 | Exempt |
| Fees for a degree or course recognised by law (universities, colleges) | Exempt |
| Transport, catering (including mid-day meals), security and housekeeping supplied to a school | Exempt |
| Admission and exam-related services supplied to an educational institution | Exempt |
| Coaching, tuition, test preparation (JEE, NEET, etc.) and most edtech courses | 18% |
| Transport or catering supplied to a college or university by a third party | Taxable (the exemption covers only schools) |
GST 2.0 did not change any of these service rates. The difference comes from the law's definition of an "educational institution": a school or a body giving a qualification recognised by law. A coaching centre does not fit that definition, so it charges GST.
Goods: what got cheaper on 22 September 2025
| Item | GST now | Earlier |
|---|---|---|
| Exercise books, notebooks, graph and lab notebooks | Nil | 12% |
| Pencils, crayons, pastels, chalk | Nil | 12% |
| Pencil sharpeners | Nil | 12% |
| Erasers | Nil | 5% |
| Maps, charts, atlases, globes | Nil | 12% |
| Geometry boxes, colour boxes | 5% | 12% |
| Printed textbooks | Nil | Nil |
| School uniforms up to ₹2,500 a piece | 5% | 5% up to ₹1,000, 12% above |
| Uniform pieces above ₹2,500 | 18% | 12% |
Most school uniform pieces cost well under ₹2,500, so for families the uniform rate is effectively 5%. A full list of other changes is in our GST 2.0 guide.
Worked example: coaching fee
A coaching institute quotes ₹50,000 plus GST. You pay ₹50,000 × 1.18 = ₹59,000. If another institute quotes ₹50,000 "all inclusive", the actual fee is ₹50,000 ÷ 1.18 = ₹42,373 and the GST is ₹7,627. When you compare two coaching offers, always compare both on the same basis.
If a coaching centre gives a sibling or early-bird discount, make sure it is shown on the invoice. GST is then charged on the reduced fee. Our sibling discount calculator works out the reduced fee.
Common questions from parents
- The school bills a separate "development" or "annual" fee. If the school itself charges it to its students, it is part of the exempt education service.
- A school bus is run by a private contractor paid by the school. Transport supplied to a school (up to Class 12) is exempt.
- Books bought from the school. Printed books are at nil, and notebooks are now nil too.
- Online courses. Unless the course leads to a qualification recognised by law, expect 18% GST.
Need the GST amount or the price without GST? Add or remove GST at any rate.
GST CalculatorSources and where to verify
This guide is for general information and planning only, based on rules as reported up to 9 November 2026. Rules change, so confirm with the official source, your employer or institution, or a qualified adviser before you act on it.
Frequently asked questions
Is GST charged on school fees?
No. Services by a school to its students, from pre-school to Class 12, are exempt from GST.
What is the GST rate on coaching classes?
Coaching, tuition and test preparation classes charge 18% GST. A coaching centre is not an "educational institution" under the GST law.
Is there GST on notebooks and pencils now?
No. From 22 September 2025, exercise books, notebooks, pencils, crayons, sharpeners, erasers and maps are at nil GST. Geometry and colour boxes are at 5%.
What is the GST on school uniforms?
Uniforms are taxed like other clothing: 5% for pieces up to ₹2,500 and 18% above that.