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Goods and Services Tax (GST) - India

Goods and Services Tax (GST) for Indian residents from 1 August 2019

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.

GST - FAQs

The fees listed on our course pages are excluding GST, so where this is the case, please calculate an additional 18% on the registration, module and course fees.

Any time you complete registration from 1 August 2019, an additional 18% will be charged so that you pay GST. If you complete such tasks before that date, you will not be charged GST.

If you are about to start your first year in one of our postgraduate programmes, you have the choice to pay the full course fee all at once in the beginning. If you can register with us before 1 August 2019, then you may choose to pay the full course fees and will not be charged GST. If you complete registration after this date, then GST will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).

Undergraduate programmes do not have the option to pay all their future fees at once, but can only pay the fees for the coming academic year.

The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration from 1 August 2019, an additional 18% will be charged so that you pay GST. If you complete such tasks before that date, you will not be charged GST.

It is not possible to know if GST will change over time, but students will be charged that additional amount from 1 August 2019 onwards and for as long as GST is required for residents of India.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.

Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in India.

If you are moving away from India halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

The answer depends on when you move to India related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.