GST-Compliant Fee Invoice Generator
Enter the fee and the invoice computes CGST/SGST or IGST at the correct split, fills the amount in words, and lays out every mandatory tax-invoice field.
TAX INVOICE
| Description of service | SAC | Taxable value (₹) |
|---|---|---|
| Coaching fee — JEE 2027 batch | 999293 | — |
| Total taxable value | 0.00 | |
| CGST @ 9% | 0.00 | |
| SGST @ 9% | 0.00 | |
| Invoice total | 0.00 | |
GST on education fees — who charges it, and how the invoice must look
Coaching pays 18%; recognised schools are exempt
GST law draws a hard line through education: services by a recognised "educational institution" (pre-school to higher secondary, and degree-granting institutions) to its students are exempt under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Coaching centres, tuition classes, and test-prep institutes do not meet that definition — their services are "commercial training and coaching" under SAC 999293, taxable at 18% (confirmed repeatedly by Authority for Advance Ruling decisions), once turnover crosses the ₹20 lakh registration threshold (₹10 lakh in special-category states).
For an intra-state supply the 18% splits as 9% CGST + 9% SGST; for inter-state (e.g. an online batch billed to another state) it is 18% IGST. The supply-type selector switches the computation and the tax rows on the invoice.
The Rule 46 mandatory fields
Rule 46 of the CGST Rules prescribes what a tax invoice must contain: the supplier's name, address and GSTIN, a consecutive serial number, date, the recipient's details, the SAC of the service, taxable value, tax rate and amounts (CGST/SGST or IGST shown separately), place of supply, and the authorised signature. This generator lays out every one of those fields, validates the GSTIN format (15 characters), and computes the tax lines so figures and words always agree.
Registration fees and other charges collected by a coaching institute are also taxable at 18% — add them as separate line items rather than folding them into the coaching fee.
Frequently asked questions
Do coaching institutes have to charge GST on fees?
Yes, once aggregate annual turnover crosses ₹20 lakh (₹10 lakh in special-category states). Coaching and commercial training are taxable at 18% under SAC 999293 per Notification No. 11/2017-Central Tax (Rate) — coaching centres are not "educational institutions" under GST law, a position confirmed by multiple AAR rulings.
Why don't schools charge GST on tuition fees?
Services provided by a recognised educational institution — pre-school through higher secondary, and institutions granting legally recognised qualifications — to its own students are exempt under Entry 66 of Notification No. 12/2017-Central Tax (Rate). The exemption is institution-based, which is exactly why a coaching centre teaching the same syllabus is still taxable.
When do I use CGST+SGST versus IGST?
CGST+SGST (9% + 9%) applies to intra-state supplies — the student and the institute are in the same state. IGST (18%) applies inter-state, which commonly arises for online coaching billed to a student in another state. The invoice must show whichever applies as separate tax lines; this tool switches automatically.
What fields make an invoice "GST-compliant"?
Rule 46 of the CGST Rules lists them: supplier name, address, and GSTIN; a consecutive invoice number and date; recipient details; SAC code; taxable value; rate and amount of tax shown separately; place of supply; and an authorised signature. Missing fields can cost the recipient input-tax credit and expose the supplier to penalties.
Is GST charged on study material sold by a coaching institute?
If sold separately, printed books can be exempt/lower-rated depending on classification, while other printed material and bundled charges typically follow the 18% service rate — the classification is fact-specific. Add material as a separate line item and confirm the treatment with your tax advisor; this tool computes whatever rate you select but does not substitute for tax advice.
For developers & AI agents
The GST-Compliant Fee Invoice Generator is also available as a free, unauthenticated JSON API — no API key, no sign-up, CORS enabled for all origins. Send a GET request with the parameters below and receive the computed result as JSON, including the source of the format or formula used. Invalid input returns HTTP 400 with a JSON { "error": "..." } body.
GET https://knwdle.com/api/tools/gst-fee-invoice-generator| Parameter | Required | Description |
|---|---|---|
items | Yes | Comma-separated line items as description:taxableAmount, e.g. "Coaching fee:150000" |
rate | No | GST rate percent (default 18 — the rate for commercial coaching under SAC 999293) |
supplyType | No | "intra" (CGST+SGST, default) or "inter" (IGST) |
Request:
GET https://knwdle.com/api/tools/gst-fee-invoice-generator?items=Coaching%20fee%20JEE%202027:150000&rate=18&supplyType=intra
Response:
{
"error": "Missing or invalid required parameter: items — expected \"description:taxableAmount\""
}