Our client is providing medical coding coaching.They are collecting fees and exam fees from students.The exam fees collected is remitted to outside India.So want to know GST impact on the fees and exam fees.Whether we have to collect gst on both.
05 March 2019
Yes , Your client has to collect GST @ 18% .
Private institution and coaching centres do not have any specific curriculum and do not conduct any examination or award any qualification. Hence taxable at the rate of 18 percent.
Distance Education is taken up generally for higher education and hence taxable at the rate of 18 percent.. ( In you query - Remittance of fee outside India is not clear - more details required whether your client is working in the capacity of agent etc )
05 March 2019
They arrange for AAPC examination for which they collect fees and the same is remitted to AAPC examination authority.So want to know whether for these fees they had to collect GST?