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    <title>SAC Code and GST Rate on Commission/Fee in respect of Integrated Courses</title>
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    <description>Services supplied by an NSDC-affiliated training partner to universities for integrated undergraduate and postgraduate programmes were described as faculty-led educational instruction delivered at the partner&#039;s own premises with its own infrastructure, study materials and support services. The universities retained academic control, regulatory approvals, examinations, convocation, degree award and direct collection of tuition fees, while the partner received a commission or fee based on a percentage of net tuition fees. The view expressed was that the principal supply was educational instruction under Heading 9992, with SAC 999249 as the most appropriate classification.</description>
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