🌐 How to Avail GST Exemption for Educational Courses via Zoom in India 🇮🇳

In the fast-evolving digital landscape, online education has become a staple in Indian households. Whether it's academic tutoring, skill development, or professional certification—Zoom and other platforms are the preferred mediums. But when it comes to taxes, one question confuses many educators and institutions:

💡 "Is GST applicable on educational services conducted via Zoom?"

The good news? In many cases, GST exemption can be availed!
Let’s break it down step-by-step.

🎓 1. Understanding Educational Services under GST

GST law classifies educational services under two broad categories:

✅ Exempted Educational Services:

• Pre-school to higher secondary education by a recognized board

• Approved vocational courses

• Education delivered by an institution approved by AICTE, NCVT, NIOS, etc.

❌ Taxable Educational Services:

• Online coaching for competitive exams

• Skill development by unregistered or private tutors

• Non-accredited training programs

👉 So, GST exemption is not automatic for all education. It depends on who is providing it, how, and what kind of course it is.

💻 2. Is Zoom Delivery Considered “Offline” or “Online”?

This is the most confusing part. Here’s what the law says:

🟩 Live, interactive Zoom classes (in real-time) can be considered as a form of "face-to-face instruction" if:

• They’re delivered in real-time and not pre-recorded

• The interaction mimics classroom delivery

🟥 Pre-recorded Zoom videos, or downloadable educational content, are NOT exempt and fall under the taxable OIDAR (Online Information and Database Access and Retrieval) services.

✅ So, LIVE Zoom classes for eligible educational institutions can be GST-exempt!

🏫 3. Conditions to Avail GST Exemption

Here’s your compliance checklist:

📁 4. Documents Required to Claim GST Exemption

✔ Institution registration certificate (UGC/NCERT/AICTE/etc.)
✔ Course curriculum and structure
✔ Proof of live delivery (Zoom attendance reports, emails)
✔ Declaration in invoice: “GST Exempted Educational Service”
✔ CA-certified document (if self-employed)

📑 5. How to Mention GST Exemption in Your Invoice

If you're running Zoom classes under exempt status, your invoice should look like this:

Invoice No: EDU2025/001  
Service: Online Live Educational Class (Zoom)  
Recipient: Student Name  
Date: 10-Aug-2025  
Amount: ₹10,000  
GST: Exempted (Notification No. 12/2017 - Central Tax)  
Total: ₹10,000

📌 Note: You still need to maintain GST records, even if you’re exempt!

🧾 6. Should You Register for GST if You’re Exempt?

👉 Yes, if your income exceeds ₹20 lakhs (₹10 lakhs for NE states).

However, you can:

• Register voluntarily and claim exemption in returns

• File Nil GST Returns under exemption status

• Stay under Composition Scheme (not common for service providers)

📣 If your income is below the threshold, you may not need to register.

• 💼 7. What If You’re a Freelancer or EdTech Startup?

  Freelancers or private educators offering Zoom-based classes without government recognition must:

  • Charge 18% GST on services

  • Register under GST if turnover crosses ₹20L

  • Use SAC Code 999293 – Commercial Training and Coaching Services

  💡 Tip: You can partner with a recognized institution to offer your services and help both parties avail GST benefits.

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  🚫 Common Mistakes to Avoid

  ❌ Claiming exemption without valid documentation
  ❌ Using pre-recorded content and calling it exempt
  ❌ Not mentioning exemption clauses in invoice
  ❌ Mixing taxable services (like paid study material) with exempt teaching

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  📢 8. Recent Clarifications by CBIC

  • Live Zoom classes conducted by recognized institutions are considered at par with classroom teaching

  • Online coaching and skill courses without government approval are taxable

  📄 Refer: CBIC Circular No. 151/2021-GST for clarification

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  📌 Final Words: Should You Avail GST Exemption?

  If you’re delivering live, interactive education via Zoom and meet the recognition criteria, YES — claim the exemption.

  Otherwise, register and comply with normal GST requirements to stay safe from penalties