Medical officer leave fees non-taxable under GST but inspection fees from institutions attract 18% GST under Section 7

Medical officer leave fees non-taxable under GST but inspection fees from institutions attract 18% GST under Section 7Case-LawsGSTThe AAR held that fees collected from medical officers for Leave Without Allowance do not constitute taxable supply under GST

Medical officer leave fees non-taxable under GST but inspection fees from institutions attract 18% GST under Section 7
Case-Laws
GST
The AAR held that fees collected from medical officers for Leave Without Allowance do not constitute taxable supply under GST. Such fees arise from employer-employee relationships governed by service rules and serve as administrative deterrent measures rather than consideration for services rendered. No contractual obligation exists to provide goods or ser

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =