https://www.taxtmi.com/caselaws?id=774128 AAR Kerala ruled that a third-party organization marketing exempted yoga courses cannot claim GST exemption on yoga course fees collected on behalf of yoga institutions. The applicant failed to provide documentary evidence proving it operates as a pure agent under Rule 33 of CGST Rules, 2017, which requires contractual arrangements, separate invoice indication, and strict cost pass-through without markup. Without meeting these mandatory conditions, the yoga course fee component remains taxable under GST. 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=774128 AAR Kerala ruled that a third-party organization marketing exempted yoga courses cannot claim GST exemption on yoga course fees collected on behalf of yoga institutions. The applicant failed to provide documentary evidence proving it operates as a pure agent under Rule 33 of CGST Rules, 2017, which requires contractual arrangements, separate invoice indication, and strict cost pass-through without markup. Without meeting these mandatory conditions, the yoga course fee component remains taxable under GST. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774128