https://www.taxtmi.com/caselaws?id=445464 Collection of GST on course fees by a service provider and subsequent remittance to third-party hospitals is examined; notifications cited concern applicability to such receipts and the legal effect is that where GST remains with the examining body it must be traced and refunded to affected candidates, while sums already remitted to hospitals are to follow directions issued to those recipients. The examining body must identify untraced transactions and refund GST where available; bulk remittances to hospitals limit direct recovery from the examining body and require compliance by the hospitals with prescribed directions. en-us Wed, 01 Nov 2023 00:00:00 +0530 Wed, 14 Jan 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445464 Collection of GST on course fees by a service provider and subsequent remittance to third-party hospitals is examined; notifications cited concern applicability to such receipts and the legal effect is that where GST remains with the examining body it must be traced and refunded to affected candidates, while sums already remitted to hospitals are to follow directions issued to those recipients. The examining body must identify untraced transactions and refund GST where available; bulk remittances to hospitals limit direct recovery from the examining body and require compliance by the hospitals with prescribed directions. Case-Laws GST Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445464