Schools that apply for fresh recognition or affiliation with the Uttar Pradesh Madhyamik Shiksha Parishad (UP Board) will now have to pay 18 percent GST on the applicable recognition fee.
The latest procedure has been made applicable for institutions filing online applications for recognition or affiliation from April 1, 2026. UP Board secretary Bhagwati Singh notified that recognition will only be given when GST payment is submitted.
The circular issued on October 11, 2024, by the Tax Research Unit of the revenue department under the Union Finance Ministry and the provisions of Section 168(1) of the Central Goods and Services Tax Act, 2017, rolled out the provision of 18% GST on recognition and affiliation fees of educational institutions, Board officials cited.
In the new framework, the prescribed recognition fee, including an 18% GST, should be paid by all applications submitted or being submitted for fresh recognition or affiliation from April 1, 2026. Future applications are required to comply with the same.
Applications that do not file the GST payment will not be considered, forwarded, or recommended by the Board, as per the notification.
The said fees for recognition application must be deposited by the schools into the state treasury and then separately deposited the 18% GST into the bank account designated by the Board.
Also Read: GST Impact on Education Sector in India
Then they need to upload a certified and legible copy of the payment receipt or challan on the online application portal. A copy should be submitted to the concerned regional office of the Board.
The Board has instructed all District Inspectors of Schools (DIOS) to notify the managers and principals of unaided schools in their respective districts, as well as applicants seeking new recognition, about the new requirements. They must also ensure strict compliance with the revised procedure, according to UP Board officials.
Source: https://a2ztaxcorp.net/up-board-makes-18-gst-mandatory-on-recognition-fee/
