https://www.taxtmi.com/caselaws?id=774129 AAR Kerala ruled on two fee collection scenarios by a medical education authority. First, fees collected from medical officers taking leave without allowance for private employment were held non-taxable, as granting leave stems from employer-employee relationships under service rules, not business activity. The fee serves as administrative deterrent measure per public policy, not consideration for any supply. Second, inspection fees from self-financing medical institutions for NOC/EC issuance were deemed taxable at 18% GST under SAC 999799, as these constitute regulatory assessment services enabling commercial educational operations, similar to affiliation services, not educational services to students. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774129 AAR Kerala ruled on two fee collection scenarios by a medical education authority. First, fees collected from medical officers taking leave without allowance for private employment were held non-taxable, as granting leave stems from employer-employee relationships under service rules, not business activity. The fee serves as administrative deterrent measure per public policy, not consideration for any supply. Second, inspection fees from self-financing medical institutions for NOC/EC issuance were deemed taxable at 18% GST under SAC 999799, as these constitute regulatory assessment services enabling commercial educational operations, similar to affiliation services, not educational services to students. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774129