GST Concepts for aspirants

This chapter provides a complete breakdown of Goods and Services Tax (GST) concepts specifically tailored for school and college Principals. It covers the 101st Amendment, dual GST structure, exemptions for educational institutions, Input Tax Credit (ITC) blockage, and mandatory TDS rules under Section 51. The focus is on practical school administration, ensuring principals can clear vendor bills, avoid audit objections, and handle GST compliance without errors.