2018 (6) TMI 1125 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – [2018] 2 GSTL (AAR) 108 (AAR) – Levy 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?
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Held that:- The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 19.02.2018.
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Ruling:- The application
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of challans for ₹ 10,000/- bearing CIN number SBIN17112900289774 for ₹ 5,000/- towards CGST and CIN No. SBIN17112900289857 for ₹ 5,000/- towards SGST both dated 23.11.2017. 2. The Applicant is engaged in provision of educational and health care services to general public. The Applicant enters into agreement with the candidates of post graduate courses to take up employment in the constituent units of MAHE and other affiliated hospitals specified by them and also to continue such employment for a period of 3 years. Further, the agreement provides that in any of the following scenarios, the candidate will be required to pay pre-specified compensation to MAHE, that is linked to the course fee. Discontinuance of course for any
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GST? iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST? PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018. 4. The Applicant submitted Specific authorization, issued by Sri. Varadaraya Pai, Director Finance, authorizing Sri. Prashanth Bhat, Mrs. Nidhi Lukose, Chartered Accountants to represent the applicant / appear, in connection with the proceedings, before the authorities in respect of the instant application for Advance Ruling under CGST / SGST Act 2017. 5. The authorized representatives Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants, attended the personal hearing proceedings, held on 09.01.2018 and presented their submissions. The Applicant, vide their letter MAH
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