https://www.taxtmi.com/forum/issue?id=121067 GST exemption under Entry 66(a) for mandatory clinical postings may apply where the posting is part of a curriculum leading to a qualification recognised by law and the training institution is approved for that component. The further requirement that services be provided "to its students" is significant. Exemption is more defensible if students are formally posted, attached or registered with the institution and receive structured training, supervision, attendance monitoring or assessment. Mere clinical exposure for students of another institution without a formal academic or regulatory relationship creates a litigation-prone position. en-us Fri, 14 Aug 2026 12:50:54 +0530 Sun, 23 Aug 2026 05:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121067 GST exemption under Entry 66(a) for mandatory clinical postings may apply where the posting is part of a curriculum leading to a qualification recognised by law and the training institution is approved for that component. The further requirement that services be provided "to its students" is significant. Exemption is more defensible if students are formally posted, attached or registered with the institution and receive structured training, supervision, attendance monitoring or assessment. Mere clinical exposure for students of another institution without a formal academic or regulatory relationship creates a litigation-prone position. Discussion-Forum GST Fri, 14 Aug 2026 12:50:54 +0530 https://www.taxtmi.com/forum/issue?id=121067