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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Levy of GST - supply of service or not - pure agent services - ...

Case Laws     GST

July 15, 2021

Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute - The collection and payment of examination fee to AAPC by the applicant on behalf of outside students (who are not enrolled for training with the applicant) without collecting any service charge either from students or AAPC is not liable to GST - AAR

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