Arivu Educational Consultants (P) Ltd.  – 2020 (32) G.S.T.L. 353 (A.A.R. – GST – Karnataka)

Collection of examination fees and remitting same as it is to university comes under pure agent concept

The activity of collecting exam fee (charged by any university or institution) from students and remitting the same to that particular university or institution without any value addition to it is a service as a pure agent and applicant issues invoice to students showing separately fees collected for coaching and training classes and fee collected as examination fee. Hence the value is excluded from the taxable value of the applicant as per Rule 33 of the Central GST Rules / Karnataka GST Rules.

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