Collecting Exam Fees Not Taxable Under GST; Applicant Qualifies as Pure Agent per Rule 33 CGST Rules 2017.

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....Taxable services or not - activity of collecting/ exam fee - the applicant satisfies all the conditions of the pure agent as narrated in the Rule 33 of the CGST Rules, 2017. Therefore amount of fee collected by the applicant from the student as exam fee which is remitted to the respective institute or college or universities is excluded from the value of supply.....