Q. 457 Administrative Charges paid by dav school to dav central management committee. Is gst applicable on same ?

Ans. Only services provided by an educational institution to its students, faculty and staff are covered under exemption. Since the above services do not seem to be provided to students, faculty and staff therefore, it is taxable under GST.

Q. 456 Commission debited to Profit and Loss Account is liable for RCM ?

Ans. The above services are not covered under reverse charge.

Q. 455 While filing of GSTR 9, there occured an error of hsn code 390410 is not showing in GSTR 9 table no 17, but we already shown this hsn code in gstr1 for the period april 2021 to march 2022 ?

Ans. In the above case, you can extend the HSN code up to 2 digits as per the GST rate or try refreshing the table no. 17. Further, understand the error depicted in table no.17.