GST payable on advance charges collected under Unparallel Health Insurance Scheme

In re Kasturba Health Society  (GST AAAR Maharashtra) i. The fees and other charges received from students and recoupment charges received from patients would constitute as a consideration for “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and the supply of educational services or health care services, against which both these charges are collected by the Applicant, are exempted supplies in terms of the entries at SI. No. 66 and SI. No. 74 of the Notification No. 12/2017-C.T. (R) dated 28.06.2017 Answer to Question (iii) (a)I. ii. The charges collected under t...