GST on amount deducted while refunding fees to students due to cancellation of admission

[Mratunjaya Vajramatti]

Hi,

suppose a particular students admission is cancelled, student is paid back his fees after deducting some % of amount. is GST applicable on this deducted amount.???

AI Summary

Taxability of retained fees: processing or scrutiny deductions on refunded tuition attract GST under statutory schedule provisions.
If the retained portion of refunded student fees is consideration for a service (for example, processing or scrutiny of admission forms), that retained amount constitutes a taxable supply and attracts GST under the statutory schedule classifying supplies of services; factual determination of the reason for retention is required to apply this treatment.