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No GST Leviable on course fees paid by students to educational institution

Bimal jain
Court Orders Refund of GST on Course Fees, Aligns with Exemption in Notification No. 12/2017-Central Tax (Rate) The Delhi High Court ruled that the National Board of Examination must refund the GST collected on course fees from students, as GST is not applicable to fees paid to educational institutions. The case arose when the Board issued notifications requiring Diplomate of National Board candidates to pay GST with their course fees. The Association of Diplomate of National Board Doctors challenged this, arguing that such fees are exempt from GST under existing tax regulations. The court agreed, setting aside the notifications and ordering the refund of the collected GST, aligning with the exemption outlined in Notification No. 12/2017-Central Tax (Rate). (AI Summary)

The Hon’ble Delhi High Court in the case of ASSOCIATION OF DIPLOMATE OF NATIONAL BOARD DOCTORS & ANR. VERSUS NATIONAL MEDICAL COMMISSION & ORS. [2023 (11) TMI 355 - DELHI HIGH COURT]directed the Respondent to refund amount of GST collected on course fees, as no GST is leviable on the amount of Course Fees paid to educational institutions.

Facts:

National Board of Examination (“the Respondent”) issued notifications dated January 15, 2021 and August 19, 2021 (“the Impugned Notification”) directing the DNB candidates to deposit GST amount along with the course fee. Aggrieved by the Impugned Notification, Association of Diplomate of National Board Doctors (“the Petitioner”) filed a writ petition before the Hon’ble Delhi High Court contending that GST is not leviable on course fees and, therefore, collection of the GST was erroneous.

Issue:

Whether GST amount could be levied on course fees paid to educational institutions?

Held:

The Hon’ble Delhi High Court in the case of ASSOCIATION OF DIPLOMATE OF NATIONAL BOARD DOCTORS & ANR. VERSUS NATIONAL MEDICAL COMMISSION & ORS. [2023 (11) TMI 355 - DELHI HIGH COURT]held as under:

  • Opined that, the Impugned Notification issued by the Respondent for collection of GST amount along with the course fees is liable to be set aside. Thereby, the writ petition is disposed of.
  • Directed that, the Respondent shall take steps to refund the amount of GST collected from the candidates.

Our Comment:

As per Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, vide Entry No. 66, Services provided by the Educational Institutions to its students under Heading 9992 fall within the purview of exempted services, therefore no GST is leviable in aforesaid scenario.

(Author can be reached at [email protected])

Goods and Services Tax - GST
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