https://www.taxtmi.com/highlights?id=58799 Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute - The collection and payment of examination fee to AAPC by the applicant on behalf of outside students (who are not enrolled for training with the applicant) without collecting any service charge either from students or AAPC is not liable to GST - AAR en-us Thu, 15 Jul 2021 18:01:11 +0530 Thu, 15 Jul 2021 18:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58799 Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute - The collection and payment of examination fee to AAPC by the applicant on behalf of outside students (who are not enrolled for training with the applicant) without collecting any service charge either from students or AAPC is not liable to GST - AAR Highlights GST Thu, 15 Jul 2021 18:01:11 +0530 https://www.taxtmi.com/highlights?id=58799