Collection and payment of examination fee to an academy, on behalf of students is not liable to GST
Quick Summary
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
FAQ :
No, collecting examination fees on behalf of an academy is not liable to GST, according to a recent advance ruling.
The ruling was issued by the Kerala Authority for Advance Ruling.
The service of collecting examination fees from students and paying them to an academy on their behalf is considered not liable to GST.
The ruling specifically addresses the collection of fees by an intermediary, clarifying that this intermediary service does not attract GST.
Poojitha Raam Vinay
Published in GST
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