GST in case of 12AA of the Income tax Act, 1961

[RameshBabu Kari]

Dear Experts,

An educational institution(Service recipient) registered u/s 12AA of the IT act, received the services in the form of seminor on training from the registerant of GST. In such case, Does institute registered u/s 12AA is liable to pay gst on the tax invoice raised by the service provider ?

AI Summary

GST liability for seminar services: provider generally must collect tax; recipient may be liable under reverse charge.
The issue concerns whether an educational institution registered under the Income Tax Act must pay GST on seminar/training services. Responses identify three operative positions: a claimed tax-notification exemption for entities registered under the Income Tax Act; that seminar provision may be treated as taxable with the service provider obligated to collect and deposit GST; and that the recipient may be liable under the reverse charge mechanism when the supplier is unregistered.