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2018 (6) TMI 1125 - AAR - GSTLevy of GST - educational and health care services to general public - Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? - Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? - Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST? Held that - The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 19.02.2018. Ruling - The application filed by the Applicant for advance ruling is dismissed as withdrawn.
Issues:
1. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies is liable to GST. 2. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST. 3. Whether fees forfeited from students on discontinuing the course before the term is liable to GST. Analysis: The case involved an application for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 by a university engaged in providing educational and health care services. The university sought clarification on the GST liability for amounts recovered from post-graduate course candidates as compensation, notice pay recovery from employees, and fees forfeited from students discontinuing courses prematurely. During the personal hearing, the university expressed its intention to withdraw the advance ruling application. The authorized representatives of the university attended the hearing and made submissions. Subsequently, the university formally requested to withdraw the application. The authority considered the submissions, facts of the transactions, and the applicant's understanding of the tax rates. Given the applicant's request to withdraw the application, the authority dismissed the application as withdrawn. The ruling stated that the application for advance ruling was dismissed as withdrawn, indicating the end of the proceedings without a substantive decision on the GST liability of the amounts in question.
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