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Collection and payment of examination fee to an academy, on behalf of students is not liable to GST

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Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Examination fees payment made on behalf of student is chargeable under GST.

Citation :
KER/111/2021

KERALA AUTHORITY FOR ADVANCE RULING 
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER, 

 

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

Please find attached the enclosed file for the full judgement

 

Poojitha Raam
on 18 August 2021
Published in GST
Views : 19
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