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

Last updated: 18 August 2021
Quick Summary
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

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(Excl. of GST ₹359)

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3499
(Excl. of GST ₹629)

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Poojitha Raam Vinay
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