No GST Leviable on course fees paid by students to educational institution

Last updated: 31 January 2024
Quick Summary
The Delhi High Court has ruled that Goods and Services Tax (GST) is not applicable to course fees paid by students to educational institutions. The court directed the National Medical Commission to refund any GST previously collected on these fees. This decision aligns with existing exemptions for services provided by educational institutions to students.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Association of Diplomate of National Board Doctors v. National Medical Commission [W.P No. 10326 of 2021 dated November 1, 2023] directed the Respondent to refund amount of GST collected on course fees, as no GST is leviable on the amount of Course Fees paid to educational institutions. 

Citation :
W.P No. 10326 of 2021 dated November 1, 2023

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Bimal Jain
Published in GST
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