Are Guest Lectures and Research Projects Funded by Govt Subject to 18% GST? Privity of Contract Examined.

Taxable supply of services or not - privity of contract - income earned from conducting Guest Lectures - income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka - Since no information is forthcoming with regard to the recipient of services, the service in question merits classification under SAC 9983 and attracts GST at the rate of 18%. - AAR .....

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