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

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.