National Board of Examinations in Medical Sciences (NBEMS) collected ₹39 crore as GST from Diplomate of National Board (DNB) candidates and ₹29 crore from Foreign Medical Graduate Examination (FMGE) candidates on course fee payments. Following a High Court order dated November 1, 2023, NBEMS has stopped levying GST on these fees. The refund process has begun, but detailed data on processed refunds and the breakdown of collected amounts are still being compiled. The Government has not initiated an enquiry on the issue.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO.147
TO BE ANSWERED ON MONDAY, FEBRUARY 3, 2025
GST LEVIED BY NBEMS
147. DR. BACHHAV SHOBHA DINESH:
Will the Minister of FINANCE be pleased to state:
(a) whether it is a fact that National Board of Examinations in Medical Sciences (NBEMS) has collected GST of an amount of 51 crore from candidates of Diplomate of National Board (DNB) and Rs. 11.5 crore from Foreign Medical Graduates (FMG), if so, the details thereof;
(b) whether the Government has stopped levying the GST as per directions of Court, if so, the details thereof;
(c) whether the Government has refunded the GST collected from the above candidates, if so, the details thereof along with amount collected and number of candidates traced and amount along with interest refunded;
(e) the details of the GST collected along with breakup of amount with NBEMS and amount transferred to hospitals, hospital-wise; and
(e) whether the Government has instituted an enquiry to review the issue, if so, the details thereof including findings of the investigation and if not, the reasons therefor?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) As per the information provided by the Ministry of Health and Family Welfare, NBEMS has collected an amount of Rs. 39 crores from DNB/DrNB candidates and Rs 29 crore from FMGE candidates as GST on the course fee payment.
(b) As per the information provided by the Ministry of Health and Family Welfare, the NBEMS has stopped collecting/levying the GST, in compliance of the Hon’ble High Court order dated 1.11.2023.
(c) & (d): The Ministry of Health and Family Welfare has informed that:
(i) NBEMS has started processing the refunds of GST which was collected by them from the candidates.
(ii) The data regarding the details of refund processed and the breakup of the amount collected/transferred, is being compiled by NBEMS.
(e): The Ministry of Health and Family Welfare stated that no enquiry on this issue has been instituted.
