https://www.taxtmi.com/forum/issue?id=118853 Trust operating a common admissions portal collects fees on behalf of member colleges and treats services as supplied to educational institutions under the admission related exemption; the tax authority regards students as recipients. The advisory concludes that services provided "for and on behalf of" the colleges make the colleges the de facto recipients, not the students, and notes the relevance of pre GST job worker analogies for recipient determination. en-us Thu, 16 Nov 2023 12:05:11 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118853 Trust operating a common admissions portal collects fees on behalf of member colleges and treats services as supplied to educational institutions under the admission related exemption; the tax authority regards students as recipients. The advisory concludes that services provided "for and on behalf of" the colleges make the colleges the de facto recipients, not the students, and notes the relevance of pre GST job worker analogies for recipient determination. Discussion-Forum GST Thu, 16 Nov 2023 12:05:11 +0530 https://www.taxtmi.com/forum/issue?id=118853