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

Last updated: 18 August 2021

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The Kerala Authority for Advance Ruling has determined that collecting examination fees on behalf of an academy is not subject to Goods and Services Tax (GST). This ruling clarifies that such intermediary services do not attract GST liability.

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.

Attached File : 1442821_4225_111_cigma_medical.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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