REMUNERATION PAID TO INTRNAL EXAMINERS.

[Sadanand Bulbule]

Sir

Kindly clarify whether the remuneration paid to Internal examiners appointed by local medical college for valuation of Paramedical Theory papers in pursuance of examinations conducted by Rajiv Gandhi University of Medical Sciences is liable to tax under the provisions of the GST Act,2017? And why?

[Alkesh Jani]

Sir,

In this regards, Sl.No.66 of Notification 12/2017-CT (Rates) dated 28.06.2017, as amended from time to time, and meaning assigned to “educational institution” given at “y” of the said notification, may be pursued.

In view of above, exemption is extended to specified services, however, in your case, the examination conducted was with regards, to entrance examination against any consideration needs elaboration from your end. Moreover, exemption is also extended to the student of the education institute, faculty and staff, therefore, the examiner shall fall under the above, if not, the exemption cannot be available and GST is applicable subject, to other provisions of the act, such as threshold limit.

Views of our expert is also solicited in the matter.

With Regards,

[KASTURI SETHI]

It is service to an educational institution . It is covered under HSN 999295. It is exempted from GST. No need to explain further. I agree with Sh.Alkesh Jani Ji. Staff includes examiner.

[Sadanand Bulbule]

Thank you very much for the clarification.

AI Summary

GST exemption for educational services: remuneration to internal examiners is generally exempt if the examiner is institution staff.
Whether remuneration to examiners for valuation is taxable depends on classification as a service to an educational institution: if the examiner is staff, faculty or student the service is exempt under the rates notification and definition of educational institution; if not, GST applies subject to turnover threshold and other statutory provisions.