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

Last updated: 31 January 2024

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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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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