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?

AI Summary

Are Internal Examiners' Fees for Evaluating Paramedical Papers Subject to GST? Exemption Under HSN 999295 Explained. A query was raised about whether the remuneration paid to internal examiners for evaluating paramedical theory papers at a local medical college is subject to GST under the GST Act, 2017. One respondent referred to Notification 12/2017-CT, suggesting that exemptions might apply if the service is to an educational institution, covering faculty and staff, including examiners, provided certain conditions are met. Another respondent confirmed the service is exempt under HSN 999295, agreeing with the previous explanation. The original inquirer expressed gratitude for the clarification.