GST apllicability

Yes , GST is applicable

in this case, there is two transactions .one is between counslr n student, on this trnsctn no gst bcoz no considertn and other trnctn in between counslr n institute ,on this commission gst will be levy and tds will be credited to cash ledger

There are two transactions namely:

Between student and counsellor,

It does not amount to supply since there is no consideration as per section 7 of the CGST Act, 2017. Since there is no taxable event i.e SUPPLY so there is chargeability of GST as per section 9 of the CGST Act as per section 9 of the CGST Act , 2017.


Between coumsellor and educational institute,

It is supply of service and chargeable to GST, however TDS deducted will be credited to the ELECTRONIC CASH LEDGER of the supplier and can be utilised for the payment of GST as per section 49 of the CGST Act, 2017

👍👍👍👍

thank you