Chandigarh, October 14: The Haryana School Education Board, Bhiwani, has announced that all permanently recognized private secondary, senior secondary, Gurukul, and Vidyapeeth schools affiliated with the board must pay their affiliation fees for the 2025–26 academic session with an 18% Goods and Services Tax (GST) — including 9% Central GST (CGST) and 9% State GST (SGST). The payment will be accepted only through the online gateway.
The board clarified that institutions are required to pay only the GST amount for the previous academic sessions 2021–22, 2022–23, 2023–24, and 2024–25, while for the 2025–26 session, the full affiliation fee along with GST must be submitted.
A spokesperson for the board said that the GST on affiliation fees is being levied strictly in accordance with the guidelines issued by the Ministry of Finance, Government of India. The Revenue Department of the Ministry, through Circular No. 151/07/2021-GST dated June 17, 2021, classified central and state education boards as “educational institutions” only for the limited purpose of conducting examinations.
According to Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, under serial number 66, services provided by educational institutions to their students, faculty, and staff — such as admission and examination-related services — are exempt from GST. However, other services, including affiliation, accreditation, or authorization granted to institutions or professionals, are subject to an 18% GST.
The spokesperson emphasized that the Haryana School Education Board is complying fully with the directives of the Finance Ministry’s Revenue Department in levying GST on affiliation fees. Schools or representatives with any queries regarding the GST payment can contact the board office for clarification.
