https://www.taxtmi.com/caselaws?id=418460 Paid continuing professional education content used by health care professionals to meet a mandatory professional-body requirement was held taxable because it was not part of a recognised degree curriculum, did not amount to health care service, and the provider was not a clinical establishment or educational institution. The related portfolio-management fee was also taxable because the activity was only liaison and facilitation between professionals, bodies, and content providers, with charges collected and passed on rather than education being imparted. Both exemption claims failed, and the advance-ruling questions were answered against the applicant. en-us Fri, 21 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418460 Paid continuing professional education content used by health care professionals to meet a mandatory professional-body requirement was held taxable because it was not part of a recognised degree curriculum, did not amount to health care service, and the provider was not a clinical establishment or educational institution. The related portfolio-management fee was also taxable because the activity was only liaison and facilitation between professionals, bodies, and content providers, with charges collected and passed on rather than education being imparted. Both exemption claims failed, and the advance-ruling questions were answered against the applicant. Case-Laws GST Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418460