On 1 July 2017 a Goods and Services Tax (GST) was introduced in India which applies to online services. Until now, the University’s degrees have benefited from tax-exempt status in all the countries where our students reside. However, as a consequence of this legislation in India, the University will be required to add GST at the statutory rate of 18% to its registration, module and course fees for new and continuing students resident in India.
In order to transition towards GST being automatically added to all programme fees for students resident in India, we will be introducing GST in 2019 as below.
For programme fees charged/invoiced on and before 31 July 2019
- No GST will be payable by the student. The University will meet the GST liability before then.
For programme fees charged/invoiced from 1 August 2019
- GST will be payable to the University by the student on all applicable programme fee payments, for example registration fees and module fees.
- Currently, we understand that GST will not apply to University of London assessment entry fees for assessments submitted and examinations sat at examination centres in India since these are not online services.