https://www.taxtmi.com/forum/issue?id=120286 The reverse charge mechanism may apply to affiliation fees paid to foreign education bodies because such fees are consideration for services from a person in a non taxable territory. Exemption for educational services appears at Sl No. 66 of Notification No. 12/2017 CT (Rate), but its application to cross border affiliations is unsettled. A person liable under reverse charge must obtain GST registration; practitioners recommend seeking governmental clarification, registering and paying under protest and applying for refund, or paying to avoid litigation. en-us Thu, 24 Jul 2025 09:16:40 +0530 Sat, 26 Jul 2025 05:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120286 The reverse charge mechanism may apply to affiliation fees paid to foreign education bodies because such fees are consideration for services from a person in a non taxable territory. Exemption for educational services appears at Sl No. 66 of Notification No. 12/2017 CT (Rate), but its application to cross border affiliations is unsettled. A person liable under reverse charge must obtain GST registration; practitioners recommend seeking governmental clarification, registering and paying under protest and applying for refund, or paying to avoid litigation. Discussion-Forum GST Thu, 24 Jul 2025 09:16:40 +0530 https://www.taxtmi.com/forum/issue?id=120286