https://www.taxtmi.com/forum/issue?id=121067 GST exemption for mandatory clinical postings requires that the training form part of a legally recognised curriculum and be provided by an educational institution to its students. The exemption is supportable where the clinical training centre is formally approved within the academic framework, students are officially posted, attached or registered for the component, and structured supervision, attendance and assessment are provided. Mere clinical exposure to students enrolled elsewhere, without a formal academic or regulatory relationship, creates significant litigation risk. Supporting records include curriculum requirements, approvals, affiliations, posting orders, and training records. en-us Fri, 14 Aug 2026 12:50:54 +0530 Fri, 14 Aug 2026 14:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121067 GST exemption for mandatory clinical postings requires that the training form part of a legally recognised curriculum and be provided by an educational institution to its students. The exemption is supportable where the clinical training centre is formally approved within the academic framework, students are officially posted, attached or registered for the component, and structured supervision, attendance and assessment are provided. Mere clinical exposure to students enrolled elsewhere, without a formal academic or regulatory relationship, creates significant litigation risk. Supporting records include curriculum requirements, approvals, affiliations, posting orders, and training records. Discussion-Forum GST Fri, 14 Aug 2026 12:50:54 +0530 https://www.taxtmi.com/forum/issue?id=121067