TaxTMI 
TaxTMI 
TaxTMI 
REMUNERATION PAID TO INTRNAL EXAMINERS.
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....EMUNERATION PAID TO INTRNAL EXAMINERS.<br> Query (Issue) Started By: - Sadanand Bulbule Dated:- 29-5-2019 Last Reply Date:- 31-5-2019 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Sir Kindly clarify whether the remuneration paid to Internal examiners appointed by local medical college for valuation of Paramedical Theory papers in pursuance of examinations conducted by Rajiv Gandhi Unive....
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....rsity of Medical Sciences is liable to tax under the provisions of the GST Act,2017? And why? Reply By Alkesh Jani: The Reply: Sir, In this regards, Sl.No.66 of Notification 12/2017-CT (Rates) dated 28.06.2017, as amended from time to time, and meaning assigned to "educational institution" given at "y" of the said notification, may be pursued. In view of above, exemption is extended to specifi....
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....ed services, however, in your case, the examination conducted was with regards, to entrance examination against any consideration needs elaboration from your end. Moreover, exemption is also extended to the student of the education institute, faculty and staff, therefore, the examiner shall fall under the above, if not, the exemption cannot be available and GST is applicable subject, to other prov....
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....isions of the act, such as threshold limit. Views of our expert is also solicited in the matter. With Regards, Reply By KASTURI SETHI: The Reply: It is service to an educational institution . It is covered under HSN 999295. It is exempted from GST. No need to explain further. I agree with Sh.Alkesh Jani Ji. Staff includes examiner. Reply By Sadanand Bulbule: The Reply: Thank you very much fo....
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....r the clarification.<br> Discussion Forum - Knowledge Sharing ....