Schools seeking fresh recognition or affiliation from the Uttar Pradesh Madhyamik Shiksha Parishad (UP Board) will now have to pay 18% GST on the prescribed recognition fee.UP Board headquarters in Prayagraj (HT File Photo)The new system has been made applicable to institutions submitting online applications for recognition or affiliation from April 1, 2026. According to a notification issued by UP Board secretary Bhagwati Singh, the recommendation for granting recognition will be made only after confirmation of GST payment.Board officials said the 18% GST provision on recognition and affiliation fees of educational institutions has been introduced in accordance with an October 11, 2024, circular issued by the Tax Research Unit of the revenue department under the Union finance ministry and provisions of Section 168(1) of the Central Goods and Services Tax Act, 2017.Under the new arrangement, all applications submitted or being submitted for fresh recognition or affiliation from April 1, 2026 will require payment of 18% GST in addition to the prescribed recognition fee. The GST will also remain mandatory for applications submitted in future.Applications without GST payment will not be considered, forwarded or recommended by the Board, the notification read.Schools will first have to deposit the prescribed recognition application fee into the state treasury and then separately deposit the 18% GST amount into the bank account designated by the Board. They will subsequently be required to upload a certified and legible copy of the payment receipt or challan on the online application portal. A copy will also have to be submitted to the concerned regional office of the Board.The Board has directed all district inspectors of schools (DIOS) to inform managers and principals of unaided schools in their respective districts, besides applicants seeking fresh recognition, about the new requirement and ensure strict compliance with the revised procedure, UP Board officials said.