Case Law Details
In re M/s Arivu Educational Consultants Pvt. Ltd. (GST AAR Karnataka)
Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service?
The activity of collecting exam fee (charged by any university or institution) from students and remitting the same to that particular university or institution without any value addition to it is a service as a pure agent and hence the value is excluded from the taxable value of the applicant as per Rule 33 of the Central GST Rules / Karnataka GST Rules.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF COST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017
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I paid MAKAUT expam fees of Rs. 1200/- through SBI net banking. Rs. 69/- was charged additionally by Bank.
For University registration fees also of Rs. 500 /-, SBI charged 569.
I don’t know if its GST or not. If its not GST , question is why SBI charged Rs69- more for every university related transaction paid for education purpose. Its very very unfair to stash money from customer this way. Any one can contact me to show document evidencing such act by SBI.