Kerala AAR Clarifies GST on fees collected by Directorate of Medical Education 

In re Directorate of Medical Education (GST AAR Kerala) Goods and Services Tax (GST) Authority for Advance Ruling (AAR) in Kerala has provided clarity on the applicability of GST to fees collected by the Directorate of Medical Education (DME), Government of Kerala. The ruling distinguishes between fees levied on medical staff for leave without allowance (LWA) and inspection fees collected from self-financing educational institutions, declaring the former exempt from GST and the latter taxable at 18%. The DME sought an advance ruling on two specific issues. First, the taxability of fees collect...