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Tuition and after-school coaching is one of India's fastest-growing service sectors — Tamil Nadu alone has 80,000+ registered tuition centres. Most operate as sole proprietorships or single-teacher entities, but those crossing ₹20 lakh annual receipts are GST-mandatory and benefit from formalising as an OPC or LLP. FilingLab handles the structure decision, GST-exempt service registration where applicable (educational services up to higher secondary are exempt under Notification 12/2017), Shop Act, and PAN-based ITR filing.
Quirk to know
Educational services up to higher secondary level are exempt from GST under Notification 12/2017-CT(R). Coaching for entrance exams (NEET, JEE, IAS, TNPSC) is taxable at 18%. Tuition centres with turnover above ₹20 lakh in services must register for GST.
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What you actually need
FAQ
School-curriculum tuition (Class 1-12) is exempt under Notification 12/2017. Coaching for entrance exams (NEET, JEE, TNPSC, IAS) is taxable at 18%.
Yes once monthly receipts exceed ₹1 lakh. Sole Proprietorship is fastest; OPC gives limited liability if you handle large student fee deposits. We help you choose.
Section 80C allows parents to claim up to ₹1.5 lakh deduction for tuition fees paid to schools/colleges (not coaching centres). Coaching fees are not deductible — we clarify when filing parent ITRs.