https://www.taxtmi.com/caselaws?id=409762 The applicant's collection and payment of examination fees to AAPC on behalf of students enrolled in their training program are not subject to GST, meeting the conditions under Rule 33 of CGST Rules 2017. Similarly, for outside students not enrolled in their program, the applicant's fee payment facilitation service without consideration falls outside the scope of taxable supply under Section 7 of the CGST Act, thus not attracting GST liability. However, the authority lacks jurisdiction to issue a ruling on the applicant's request to follow a specific advance ruling due to the limited scope of matters for which advance rulings can be issued. en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409762 The applicant's collection and payment of examination fees to AAPC on behalf of students enrolled in their training program are not subject to GST, meeting the conditions under Rule 33 of CGST Rules 2017. Similarly, for outside students not enrolled in their program, the applicant's fee payment facilitation service without consideration falls outside the scope of taxable supply under Section 7 of the CGST Act, thus not attracting GST liability. However, the authority lacks jurisdiction to issue a ruling on the applicant's request to follow a specific advance ruling due to the limited scope of matters for which advance rulings can be issued. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409762