GST exemption on DNB course fees and applicability of enhanced fee to ongoing courses were placed before the SC.

GST treatment of the DNB course fee was placed in issue, including whether 18% GST is exempt under the notification dated 17 June 2021 and whether the enhanced course fee applies to ongoing courses regardless of the year of joining. The matter was taken up by the SC, which issued notice returnable on 3 September 2021 and listed further proceedings on that date, with dasti permitted.

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Issues: Whether GST at 18% on the DNB course fee is exempt in view of the notification dated 17 June 2021, and whether the enhanced course fee applies to ongoing courses irrespective of the year of joining.

Outcome: Notice issued returnable on 3 September 2021, with further proceedings listed on that date and dasti permitted.

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