Collection and payment of examination fee to an academy, on behalf of students is not liable to GST
Last updated: 18 August 2021
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
Poojitha Raam
Published in GST
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